The Social Security (Contributions) (Amendment No. 3) Regulations 2011 No. 797

PART 2 Repayment of Class 1A Contributions

Repayment of Class 1A contributions

4.  In regulation 51—

(a) in each place it occurs for “the Board” substitute “HMRC”;

(b) in paragraph (2) for “to any person under regulation 55(1)” substitute “to any person under regulation 55(1), or regulation 55A,”.