SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation

Social Security (Contributions) Regulations 2001I176

1

Part 3A of Schedule 4 (debts of managed service companies)219 is amended as follows.

2

Omit paragraph 29G(5).

3

In paragraph 29H—

a

in sub-paragraph (1) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”;

b

in sub-paragraph (3)—

i

for “Special Commissioners” substitute “tribunal”;

ii

in paragraph (b) for “their” substitute “the tribunal’s”;

c

in sub-paragraph (4) for “Special Commissioners determine” substitute “tribunal determines”;

d

in sub-paragraph (5) for “Special Commissioners” substitute “tribunal”; and

e

in sub-paragraph (7)—

i

for “Special Commissioners” substitute “tribunal”;

ii

for “their” substitute “the tribunal’s”.

4

In paragraph 29J(1) for “Special Commissioners quash” substitute “tribunal quashes”.