Amendment of paragraph 16 of Schedule 45
1
In sub-paragraph (1) of paragraph 16 of Schedule 49 (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”.
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.
6
After sub-paragraph (5) add—
6
For the purposes of this paragraph “combined amount” has the meaning given in paragraph 15(1A).