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The Social Security (Contributions) Regulations 2001

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Changes over time for: Paragraph 29Z4

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Changes to legislation:

The Social Security (Contributions) Regulations 2001, Paragraph 29Z4 is up to date with all changes known to be in force on or before 27 February 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. Help about Changes to Legislation

[F1Recovery of sums due under personal liability notice: application of Part 6 of Taxes Management Act 1970U.K.

29Z4.(1) For the purposes of this Part, Part 6 of the Taxes Management Act 1970 (collection and recovery) applies as if—

(a)the personal liability notice were an assessment, and

(b)the specified amount and any interest on that amount under paragraph 29Z1(2)(b)(ii) were income tax charged on the director upon whom the notice is served, and that Part of that Act applies with the modification in paragraph (2) and any other necessary modifications.

(2) Summary proceedings for the recovery of the specified amount, and any interest on that amount under paragraph 29Z1(2)(b)(ii), may be brought in England and Wales or Northern Ireland at any time before the end of the period of 12 months beginning with the day after the day on which personal liability notice is served.]

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