Made |
15th June 2001 |
Laid before parliament |
15th June 2001 |
Coming into force |
The Treasury, in exercise of the powers conferred upon them by paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992, paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 19921 and section 133(1) of the Finance Act 19992 hereby make the following Regulations:
Citation commencement and interpretation
1.-(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No.4) Regulations 2001 and shall come into force on 6th July 2001.
(2) In these Regulations "the principal Regulations" means the Social Security (Contributions) Regulations 2001 and "regulation" means a regulation of the principal Regulations.
Amendment of the principal Regulations
2. Amend the principal Regulations as follows.
3.-(1) Amend regulation 80 (return by employer in respect of Class 1A contributions) as follows.
(2) After paragraph (1) insert-[for text see S.I. 2001 No. 1004, ante, regn. 80 (1A) to (1F)]
(3) In paragraph (3), for the words from "shall" to the end, substitute-[for text see S.I. 2001 No. 1004, ante, regn. 80(3)]
4. After regulation 80 insert-[ for text see S.I. 2001 No. 1004, ante, regn. 80A]
Gordon Brown | |
David Jamieson | |
15th June 2001 |
Two of the Lords Commissioners of Her Majesty's Treasury |
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 ("the principal Regulations").
Regulation 1 provides for the citation, commencement and interpretation of the Regulations.
Regulation 2 introduces the amendments to the principal Regulations.
Regulation 3 amends regulation 80 of the principal Regulations. As amended, regulation 80 permits a return of Class 1A contributions to be rendered by delivering it to the inspector; transmitting the particulars required by the return to a computer system maintained by or on behalf of the inspector; or delivering the return by an approved means of electronic communications to an official computer system. It also makes provision about proving what has been delivered to an official computer system or transmitted to a computer system maintained by or on behalf of an inspector or by or on behalf of the Board and the time at which it has been delivered or transmitted.
Regulation 4 inserts a new regulation 80A into the principal Regulations. This provides that a return rendered, by electronic means, on a person's behalf, is deemed to be rendered by that person, unless he proves that it was rendered without his knowledge or connivance.
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