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
Offence29X
1
Section 684(4A) of the Income Tax (Earnings and Pensions) Act 2003 (PAYE regulations – security for payment of PAYE: offence) applies in relation to a requirement imposed under these Regulations as it applies in relation to a requirement imposed under the PAYE Regulations.
2
For the purposes of section 684(4A) as it applies by virtue of sub-paragraph (1)—
a
in relation to a requirement for security under a notice under paragraph 29Q the period specified is the period which starts with the day the notice is given and ends with—
i
the first day after the date specified under paragraph 29Q(1)(c); or
ii
in a case which falls within paragraph 29R(2), the first day after the date determined under paragraph 29R(3);
b
in relation to a requirement for security under a further notice the period specified is the period which starts with the day the further notice is given and ends with—
i
the first day after the date specified under paragraph 29Q(1)(c) as it applies in relation to the further notice; or
ii
in a case which falls within paragraph 29R(2), the first day after the date determined under paragraph 29R(3) as it applies in relation to the further notice; and
c
in relation to a requirement for security to which paragraph 29V(7)(a) applies the period specified is the period which starts with the day the determination is made and ends with the first day after—
i
the day the tribunal or court determines to be the day that the security is to be given; or
ii
the day determined in accordance with that paragraph,
as the case may be.
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)