Amendment of regulation 67A (penalty for failure to make payments on time: Class 1 contributions)3
In regulation 67A (penalty for failure to make payments on time: Class 1 contributions)10 after “1999.” insert—
2
Regulation 69A of the PAYE Regulations (circumstances in which payment of a lesser amount is to be treated as payment in full for the purposes of paragraph 6(2) of Schedule 56 to the Finance Act 2009)11 applies in relation to the late payment of Class 1 contributions as if—
a
the Class 1 contributions were an amount of tax falling within item 2 of the Table in paragraph 1 of that Schedule,
b
references to regulations 67G and 67H(2) were references to paragraphs 10 and 11 of Schedule 4 to these Regulations, and
c
references to earnings-related contributions were references to tax deducted under the PAYE Regulations.
and as a consequence regulation 67A becomes regulation 67A(1).