The Social Security (Contributions) Amendment (No. 4) Regulations 1996

• Citation: S.I. 1996/1047
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Social Security (Contributions) Amendment (No. 4) Regulations 1996 and shall come into force on 19th April 1996.

(2) In these Regulations “Schedule 1” means Schedule 1 to the Social Security (Contributions) Regulations 1979 (containing the provisions of the Income Tax (Employments) Regulations 1973 as (with extensions and modifications) they apply to earnings-related contributions and Class 1A contributions under the Social Security Contributions and Benefits Act 1992) .

Section 2 Insertion of regulation 34A into Schedule 1

In Schedule 1 after regulation 34 (succession to a business, etc. ) there shall be inserted the following regulation—

Payments by cheque

(34A) — For the purposes of regulations 26, 26A, 26C, 26D, 27A, 27B, 28A and 28B where—

(a) any payment to the Collector is made by cheque; and

(b) the cheque is paid on its first presentation to the banker on whom it is drawn,

the payment shall be treated as made on the day on which the cheque was received by the Collector, and “pay” , “paid” , “unpaid” and “overpaid” shall be construed accordingly.