Amendment of paragraph 15 of Schedule 44

1

In sub-paragraph (1) of paragraph 15 of Schedule 45 (specified amount of earnings-related contributions payable by the employer)—

a

for each iteration of “the Inland Revenue” substitute “HMRC6”;

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”.

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 20057;

c

payments of repayments of student loans due under the Education (Student Loans) (Repayment) Regulations 20008.

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”.