Amendment of paragraph 16 of Schedule 4
5.—(1) In sub-paragraph (1) of paragraph 16 of Schedule 4(1) (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).”.
Paragraph 16 was amended by S.I. 2004/770