The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004

17.  In regulation 72 (Class 1A contribution due on succession to business)—

(a)in paragraph (1)(a) for “emoluments” substitute “ general earnings ”;

(b)in paragraph (2)—

(i)for “income tax month”, in both places where it occurs, substitute “ tax month ”; and

(ii)after “14 days” insert “ or, where payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, 17 days ”;

(c)in paragraph (4)—

F1(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)for “income tax month”, in each place where it occurs, substitute “ tax month ”;

(iii)in the definition of “relevant final tax month” (as amended by head (ii) of this sub-paragraph)—

(aa)for “final payment of emoluments” substitute “ final payment of general earnings ”; and

(bb)omit the words from “and for these purposes” to the end of the definition.

Textual Amendments