The Social Security (Contributions) (Amendment) Regulations 2014
1Citation, commencement and effect
2Amendment of the Social Security (Contributions) Regulations 2001
3Amendment of regulation 67A (penalty for failure to make payments on time: Class 1 contributions)
4Amendment of Part 8 of Schedule 3
5Amendment of Schedule 4
6In paragraph 1(2) (interpretation) in the definition of “deductions working...
7In paragraph 21A (real time returns of information about payments...
8In paragraph 21D (exceptions to paragraph 21A)—
9In paragraph 21E (returns under paragraphs 21A and 21D: amendments)—...
10In paragraph 31 (direct collection involving deductions working sheets)—

2014 No. 608

Social Security

The Social Security (Contributions) (Amendment) Regulations 2014

Made

Laid before Parliament

Coming into force

These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs with the concurrence of the Secretary of State and the Department for Social Development1 in relation to regulation 4 and to regulation 2 in so far as it relates to regulation 4.

The powers exercised by the Treasury are those conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 19922 and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 19923 and now exercisable by them.

The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by section 1754 of, and paragraph 6(1) and (2) of Schedule 1 to, the Social Security Contributions and Benefits Act 19925 and by section 1716 of, and paragraph 6(1) and (2) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 19927 and now exercisable by them8.