Amendment of paragraph 17 of Schedule 46

1

In sub-paragraph (2) of paragraph 17 of Schedule 410 (interest on overdue earnings-related contributions or Class 1B contributions) for “the Inland Revenue” substitute “HMRC”.

2

In sub-paragraph (5) for “the Inland Revenue” substitute “HMRC”.

3

After sub-paragraph (5) add—

6

HMRC may prepare a certificate certifying the total amount of interest payable in respect of the whole or any component of a combined amount without specifying what component of the combined amount the interest relates to.

Sub-paragraph (5) shall apply, with any necessary modifications, to the certificate.

7

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