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The Social Security (Contributions) Regulations 2001, Paragraph 29U is up to date with all changes known to be in force on or before 02 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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29U.—(1) This paragraph applies—
(a)in cases which fall within paragraph 29P(2)(b); and
(b)where PGS' application is made under paragraph 29S(1)(a).
(2) As a consequence of arrangements made under paragraph 29T(2), an officer of Revenue and Customs may require any other person who was given notice under paragraph 29Q in relation to the security (“the original security”), or any other person mentioned in paragraph 29P(1), to provide security in substitution for the original security.
(3) Where an officer of Revenue and Customs acts in reliance on sub-paragraph (2), the officer must give notice (“a further notice”).
(4) Paragraph 29Q(1) to (5) and paragraph 29R apply in relation to a further notice.
(5) Subject to sub-paragraph (6), paragraph 29V(1) applies in relation to a further notice.
(6) A person who is given a further notice and who was also given notice under paragraph 29Q in relation to the original security may only appeal on the grounds that the person is not a person mentioned in paragraph 29P(1).]
Textual Amendments
F1Sch. 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
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