SCHEDULE 4F1Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003
F2PART 3BSecurity for the payment of Class 1 contributions
Sch. 4 Pt. 3B inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 18
Persons from whom security can be required29P
1
The persons are—
a
the employer;
b
any of the following in relation to the employer—
i
a director;
ii
a company secretary;
iii
any other similar officer; or
iv
any person purporting to act in such a capacity; and
c
in a case where the employer is a limited liability partnership, a member of the limited liability partnership.
2
An officer of Revenue and Customs may require—
a
a person to give security or further security of a specified value in respect of the employer; or
b
more than one person to give security or further security of a specified value in respect of the employer, and where the officer does so those persons shall be jointly and severally liable to give that security or further security.
Sch. 4 heading substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 29(2)