SCHEDULE 2U.K.Consequential Amendments and Supplemental Provisions – Secondary Legislation

Social Security (Contributions) Regulations 2001U.K.

76.—(1) Part 3A of Schedule 4 (debts of managed service companies)(1) 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”.

Commencement Information

I1Sch. 2 para. 76 in force at 1.4.2009, see art. 1(2)

(1)

Paragraphs 29A to 29L were inserted by regulation 2 of S.I. 2007/2068.