3.In regulation 1(2) (interpretation)— (a) after the definition of “apportionment”...
4.In regulation 22A (amounts to be treated as earnings in...
5.In regulation 27(5)(a) (payments to directors which are to be...
7.In regulation 36 (reduction of Class 1A contribution in respect...
9.In regulation 40 (prescribed general earnings in respect of which...
10.In regulation 42(1) (exception from liability to pay Class 1B...
11.In regulation 51(2) (disposal of contributions not properly paid) for...
12.For regulation 52 substitute— Return of contributions paid in error...
13.In regulation 55(2)(b) (repayment of Class 1A contributions) for “emolument”...
14.In regulation 57(1) (calculation of return of contributions)—
15.In regulation 67 (collection and recovery of earnings-related contributions and...
17.In regulation 72 (Class 1A contribution due on succession to...
18.In regulation 73 (Class 1A contribution due on cessation of...
19.In regulation 76(5) (interest on an overdue Class 1A contribution)...
20.In regulation 80 (employer’s return where Class 1A contribution payable)...
22.In regulation 86 (special provisions concerning culpable employed earners and...
23.After regulation 90 insert the following Part— PART 7A Electronic...
24.In regulation 103(1)(c) (Class 4 contributions in the case of...
25.In regulation 143(1)(b) (earnings-related contributions of members of the forces)...
26.In regulation 155A (decisions of officers of the Board specified...
28.(1) Amend Schedule 3 (payments to be disregarded in the...
31.(1) Part 2 (deduction of earnings related contributions) is amended...
32.(1) Part 3 (payment and recovery of earnings-related contributions, Class...
33.(1) Part 4 (assessment and direct collection) is amended as...
34.Amendment to the Categorisation Regulations and the Northern Ireland Categorisation Regulations
35.Amendment to the Intermediaries Regulations and the Northern Ireland Intermediaries Regulations