PART 7 COLLECTION OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS) AND RELATED MATTERS
Special provisions relating to primary Class 1 contributionsF184.
(1)
If in accordance with an arrangement authorised under regulation 68, notwithstanding paragraph 3(1) of Schedule 1 to the Act (method of paying Class 1 contributions), an earner is required to make direct payments in respect of primary Class 1 contributions in respect of earnings paid to him or for his benefit, the following provisions of this regulation apply.
(2)
In a case to which this regulation applies—
(a)
the earner shall be liable for such of the primary Class 1 contributions as are specified in the arrangements authorised under regulation 68, and
(b)
the secondary contributor shall be liable for any other Class 1 contributions,
in respect of earnings paid to the earner or for the earner’s benefit from the employment in question.
(3)
The Board shall notify the secondary contributor in writing of—
(a)
the arrangement,
(b)
the contributions for which, notwithstanding the arrangement, he will remain accountable to the Board, and
(c)
the period to which the arrangement relates (“the relevant period”).
(4)
During the relevant period, paragraph 3(1) of Schedule 1 to the Act (method of paying Class 1 contributions) shall not apply to the secondary contributor in respect of those contributions—
(a)
to which the arrangement relates, and
(b)
for which he would otherwise have been accountable to the Board,
unless and until the arrangement has been cancelled before the end of the period and the secondary contributor has been notified in writing of its cancellation.