Contents
1Citation and commencement#
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1996 and shall come into operation on 19th April 1996.
2Amendment of Schedule 1 to the Social Security (Contributions) Regulations#
In Schedule 1 to the Social Security (Contributions) Regulations (Northern Ireland) 1979 (application of Income Tax (Employments) Regulations 1973 to earnings-related contributions and Class 1A contributions) after Regulation 34 (succession to a business, etc.) there shall be inserted the following Regulation—“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; andb 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.”
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