PART 1 Amendment of the Social Security (Contributions) Regulations 2001
22 1 Amend Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003) as follows.
2 In Part 1 (general)—
(a) in paragraph 1(2)—
(i) in the definition of “employee” omit “general”; and
(ii) omit the definition of “general earnings”;
(b) in paragraph 1(5) before “earnings” omit “general”; and
(c) omit “general” in each place where it occurs in paragraphs 3 and 4A.
Part 1 was amended by S.I. 2002/2929, 2004/770 and 2012/821.
3 In Part 2 (deduction of earnings-related contributions)—
(a) in paragraph 6(1) omit—
(i) “general”; and
(ii) “, or on making any payment of statutory maternity pay”; and
(b) in paragraph 7 omit “general” in each place where it occurs.
Part 2 was amended by S.I. 2002/2929, 2004/770 and 2007/1056.
4 In Part 3 (payment and recovery of earnings-related contributions, Class 1A contributions and Class 1B contributions, etc.)—
(a) omit “general” in each place where it occurs in paragraphs 10, 11 and 12(2);
(b) in paragraph 21A omit “general” in each place where it occurs and accordingly in the heading omit “general”;
(c) omit “general” in each place where it occurs in paragraphs 21AA, 21AB, 21AC, 21AD, 21B, 21CA, 21D, 21E, 21EA, 21F and 21G; and
(d) omit “general” in each place where it occurs in paragraphs 24(2), 27 and 28.
Part 3 was amended by S.I. 2002/2929, 2004/770, 2004/2096, 2007/1056, 2012/821, 2013/622 and 2014/2397.
5 For paragraph 23 (additional return by employer at end of year where liability transferred to employed earner) substitute—

“23 Notification by employer at end of year that an agreement described in paragraph 3A(2) or an election under paragraph 3B(1) of Schedule 1 to the Act has been operated in relation to a Secondary Class 1 contribution
1 An employer must notify HMRC on or before 6th July if a relevant agreement or relevant election has been operated in relation to a Secondary Class 1 contribution payable in respect of the relevant employment income of a person (“the earner”) in the year immediately preceding the year in which that day falls.
2 A relevant agreement has been operated in relation to the contribution described in sub-paragraph (1) if the employer has recovered the whole or any part of it pursuant to an agreement described in paragraph 3A(2) of Schedule 1 to the Act.
3 A relevant election has been operated in relation to the contribution described in sub-paragraph (1) if the liability for the whole or any part of it has been transferred to the earner pursuant to an election under paragraph 3B of that Schedule.”

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6 In Part 4 (assessment and direct collection) omit “general” in each place where it occurs in paragraphs 31 and 31A(1).
Part 4 was amended by S.I. 2013/622 and 2014/608.