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”.