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SCHEDULE 4U.K. [F1Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003]

Textual Amendments

PART IIIU.K. PAYMENT AND RECOVERY OR EARNINGS-RELATED CONTRIBUTIONS, CLASS 1A CONTRIBUTIONS AND CLASS 1B CONTRIBUTIONS, ETC.

Special return by employer at end of voyage periodU.K.

24.—(1) This paragraph applies where earnings-related contributions are assessed in accordance with regulation 120(4) or (5) (earnings periods for mariners and apportionment of earnings).

(2) Not later than 14 days after the end of the voyage period the employer shall render to the [F2Inland Revenue] in such form as the [F2Inland Revenue] may authorise a return in respect of each mariner showing—

(a)his name, discharge book number and national insurance number;

(b)the earnings periods and the amounts of [F3[F4 earnings] apportioned to each such period in the voyage period;

(c)the appropriate category letter for each apportionment of F4[F3... earnings];

(d)the amounts of all the earnings-related contributions payable on each apportionment of F4[F3... earnings] otherwise than under paragraph 7(3);

(e)the amounts of primary Class 1 contributions included in the amounts shown under paragraph (d) for each apportionment of F4[F3... earnings] [F5and];

(f)[F6the total amount of any earnings in respect of which primary Class 1 contributions were payable.]

F7(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments