4 Amendment of paragraph 15 of Schedule 4
1 In sub-paragraph (1) of paragraph 15 of Schedule 4 (specified amount of earnings-related contributions payable by the employer)—
(a) for each iteration of “the Inland Revenue” substitute “HMRC”;
The definition of “HMRC” in paragraph 1(2) of Schedule 4, meaning Her Majesty’s Revenue and Customs, was inserted by S.I. 2007/1056.
(b) after the words “upon consideration of the employer’s record of past payments” insert “whether of earnings-related contributions or of combined amounts,”;
(c) after the words “specify the amount of earnings-related contributions” insert “or of a combined amount”.
Paragraph 15 was amended by S.I. 2004/770.
2 After sub-paragraph (1) insert—

“1A For the purposes of this paragraph “combined amount” is an amount which includes earnings-related contributions due under these regulations and one or more of the following—
(a) tax due under the PAYE Regulations;
(b) amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005;
S.I. 2005/2045.
(c) payments of repayments of student loans due under the Education (Student Loans) (Repayment) Regulations 2000.
S.I. 2000/944. Regulation 39 was amended by S.I. 2004/1175.”

.
3 In sub-pararaph (2)—
(a) after the words “the specified amount” omit the words “of earnings-related contributions”;
(b) in paragraph (a) after the words “earnings-related contributions” insert “or as including an amount of earnings-related contributions”; and
(c) in paragraph (b) for “the Inland Revenue” substitute “HMRC”.
4 In sub-paragraph (3) for each iteration of “the Inland Revenue” substitute “HMRC”.
5 In sub-paragraph (4) for “the Inland Revenue “ substitute “HMRC”.
6 In sub-paragraph (5) for “the Inland Revenue” substitute “HMRC”.
7 In sub-paragraph (6) for each iteration of “the Inland Revenue” substitute “HMRC”.
8 In sub-paragraph (7)—
(a) for each iteration of “the Inland Revenue” substitute “HMRC”;
(b) after the words “satisfy the Inland Revenue, that the payment”, omit the words “of earnings-related contributions”; and
(c) after the words “specified in the notice is”, insert “or includes”.
9 In sub-paragraph (8)—
(a) for each iteration of “the Inland Revenue” substitute “HMRC”; and
(b) after the words “certified by the Inland Revenue under it” insert “whether separately or as part of a combined amount”.