72.—(1) Paragraphs (2) and (3) apply in relation to the payment of a Class 1A contribution if—
(a)there is a change in the employer who is liable to pay [F1F2... earnings] to or for the benefit of all the persons who are employed in a business in respect of their employment in that business; and
(b)the employees in question are those who ceased to be employed in that business before the change of employer occurred.
(2) Not later than 14 days [F3or, where payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, 17 days] after the end of the relevant final [F4tax month], the employer shall pay to the Board—
(a)any Class 1A contribution referred to in paragraph (1) in respect of the relevant final year; and
(b)where the relevant final [F4tax month] is the month beginning on 6th April, 6th May or 6th June, any Class 1A contribution referred to in paragraph (1) in respect of the year immediately preceding the relevant final year.
(3) The employer shall include the amount of any Class 1A contribution which is payable in accordance with paragraph (2)(a) in the return required by regulation 80(1) for the relevant final year.
(4) In this regulation—
“business” includes any trade, concern or undertaking;
“emoluments” means so much of a person’s remuneration or profits derived from employed earner’s employment as constitutes earnings for the purposes of the Act; and
“employer” means the employer before the change referred to in paragraph (1)(a);
F5...
“relevant final [F6tax month]” means the [F6tax month] in which the employer has made any payments of emoluments which were, by reason of the change of employer referred to in paragraph (1)(a) in respect of the employment of all those persons who were employed by him in that [F6tax month], the [F7final payment of F8... earnings] to be made by him in the year in which those payments were made; F9...
“relevant final year” means the year in which the relevant final income tax month occurs.
Textual Amendments
F1Words in reg. 72(1)(a) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 17(a)
F2Word in reg. 72(1)(a) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 8(a)
F3Words in reg. 72(2) inserted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 17(b)(ii)
F4Words in reg. 72(2) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 17(b)(i)
F5Words in reg. 72(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 8(b)(i)
F6Words in reg. 72(4) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 17(c)(ii)
F7Words in reg. 72(4) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 17(c)(aa)(iii)
F8Word in reg. 72(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 8(b)(ii)
F9Words in reg. 72(4) omitted (6.4.2004) by virtue of The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 17(c)(bb)(iii)