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The Social Security (Contributions) Regulations 2001
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- 06/04/2001- Amendment
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Payment of Class 1B contributionsU.K.
13.—(1) A person who is liable to pay a Class 1B contribution (“the employer”), shall pay that Class 1B contribution to the [F1Inland Revenue] not later than 19th October [F2or, if payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, not later than 22nd October] in the year immediately following the end of the year in respect of which that contribution is payable.
(2) If the employer has paid to the [F1Inland Revenue] under this paragraph an amount in respect of Class 1B contributions which he was not liable to pay, he shall be entitled to deduct the amount overpaid from any payment in respect of secondary earnings-related contributions which he is liable to pay subsequently to the [F1Inland Revenue] under paragraph 10 or 11 for any F3... tax period in the same year.
Textual Amendments
F1Words in Sch. 4 para. 13 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 32(5)(b)
F2Words in Sch. 4 para. 13(1) inserted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 32(5)(a)
F3Word in Sch. 4 para. 13(2) 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), 32(5)(c)
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