5 Amendment of paragraph 16 of Schedule 4
1 In sub-paragraph (1) of paragraph 16 of Schedule 4 (recovery of earnings-related contributions or Class 1B contributions)—
(a) for each iteration of “the Inland Revenue” substitute “HMRC”; and
(b) in paragraph (a) after the words “he is treated as liable to the Inland Revenue” insert “whether separately or as part of a combined amount”.
Paragraph 16 was amended by S.I. 2004/770
2 In sub-paragraph (2) for the words “amount of tax” substitute “other component of a combined amount”.
3 In sub-paragraph (3) —
(a) in paragraph (d) for the first occurrence of the word “tax” substitute “other component of a combined amount”;
(b) at the end of paragraph (3) for the word “tax” substitute “other component of a combined amount”; and
(c) for “the Inland Revenue” substitute “HMRC”.
4 In sub-paragraph (4)—
(a) for the word “tax” substitute “other component of the combined amount”; and
(b) for “the Inland Revenue” substitute “HMRC”.
5 In sub-paragraph (5)—
(a) at the end of paragraph (b) omit the word “or”.
(b) after paragraph (c ) add—

“(d) amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005; or
(e) payments of repayments of student loans due under the Education (Student Loans) (Repayment) Regulations 2000.”

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6 After sub-paragraph (5) add—

“6 For the purposes of this paragraph “combined amount” has the meaning given in paragraph 15(1A).”

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