Consequential provisions10
1
Schedule 4 to the Contributions Regulations (provisions derived from the income tax acts and the income tax (Pay As You Earn) Regulations 2003)28 is amended as follows.
2
In paragraph 17 (interest on overdue earnings-related contributions or Class 1B contributions)29—
a
in sub-paragraph (1) omit paragraph (a); and
b
in sub-paragraph (3) omit paragraph (b)(i).
3
In paragraph 17A(1) (application of paragraphs 16 and 17 in cases of wilful failure to pay)30 after “paragraphs 16 and 17” insert “, and section 101 of the Finance Act 2009, in respect of an earnings-related contribution,”.
4
In paragraph 18 (payment of interest on repaid earnings-related contributions or Class 1B contributions)—
a
in sub-paragraph (3) omit “an earnings-related contribution or”; and
b
in sub-paragraph (4)—
i
omit paragraph (a)(i) and the “or” at the end of it; and
ii
in paragraph (b) omit “earnings-related contribution or”.
5
In paragraph 20(1) (remission of interest for official error) after “with paragraph 17” insert “, or section 101 of the Finance Act 2009 in relation to any earnings-related contribution,”.