|
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8 | Making of deductions or refunds |
| |
(1) | To the extent that the appropriate amount is attributable to secondary Class 1 |
| |
contributions payable in respect of earnings paid in a tax year it may be |
| |
deducted from any one or more Class 1 contributions payments made by P in |
| |
respect of that tax year. |
| 5 |
(2) | If the amount which P would be entitled to deduct under this section exceeds |
| |
the amount of the payments from which it can be deducted, HMRC must |
| |
instead refund the excess to P if P requests them to do so. |
| |
(3) | No deduction or refund may be made under this section until an application |
| |
has been submitted to, and granted by, HMRC. |
| 10 |
(4) | An application must contain such information, and must be made in such form |
| |
and manner, as is specified by HMRC. |
| |
(5) | No application may be made for a refund in respect of a qualifying employee |
| |
after the end of the period of 4 years beginning with the day on which the last |
| |
deduction could be made in respect of the qualifying employee. |
| 15 |
| |
(a) | Part 2 of the Social Security Contributions (Transfer of Functions, etc.) |
| |
| |
(b) | Part 3 of the Social Security Contributions (Transfer of Functions, etc.) |
| |
(Northern Ireland) Order 1999 (S.I. 1999/671), |
| 20 |
| (decisions and appeals), the decisions to which this subsection applies are |
| |
decisions of an officer of Revenue and Customs under section 8 of that Act or |
| |
| |
(7) | Subsection (6) applies to— |
| |
(a) | a decision whether P is or was entitled to make a deduction under this |
| 25 |
section and, if so, the amount that P is or was entitled to deduct, and |
| |
(b) | a decision whether P is entitled to a refund under this section and, if so, |
| |
the amount of the refund. |
| |
| |
(1) | This section applies where P is or was entitled to make a deduction under |
| 30 |
section 8 in respect of a qualifying employee. |
| |
(2) | P must keep and preserve any documents or records relating to— |
| |
(a) | P’s entitlement to make a deduction in respect of the employee, and |
| |
(b) | the calculation of any amount that has been, or could have been, |
| |
| 35 |
| for not less than 3 years beginning with the date on which the last deduction |
| |
under section 8 is, or could be, made in respect of the employee. |
| |
(3) | Accordingly, the duty imposed by paragraph 26(1) of Schedule 4 to the 2001 |
| |
Regulations (retention by employer of contribution and election records) does |
| |
not apply to any such documents or records. |
| 40 |
(4) | The duty imposed by this section may be discharged by preserving the |
| |
documents or records in any form or by any means. |
| |
(5) | For the purposes of Schedule 36 to the Finance Act 2008 (information and |
| |
inspection powers), as applied by section 110ZA of SSAA 1992 and section |
| |
| |
| |
|
| |
| |
104ZA of SSA(NI)A 1992, the duty imposed by this section is to be treated as if |
| |
it were a duty imposed under or by virtue of SSCBA 1992 or SSCB(NI)A 1992. |
| |
| |
(1) | This Part does not apply if P starts the new business pursuant to avoidance |
| |
| 5 |
(2) | Arrangements are “avoidance arrangements” if the main purpose, or one of the |
| |
main purposes, of P in being a party to them is to secure that activities which |
| |
might otherwise have been carried on as part of another business (whether by |
| |
P or any other person) are carried on by P as part of the new business in order |
| |
to obtain deductions or refunds (or increased deductions or refunds) under |
| 10 |
| |
11 | Interpretation of Part 2 |
| |
| |
“the 2001 Regulations” means the Social Security (Contributions) |
| |
Regulations 2001 (S.I. 2001/1004); |
| 15 |
“the appropriate amount” is to be read in accordance with section 7; |
| |
“arrangements” includes any agreement, understanding, scheme, |
| |
transaction or series of transactions (whether or not legally |
| |
| |
“Class 1 contributions payments” means payments under— |
| 20 |
(a) | paragraph 10 of Schedule 4 to the 2001 Regulations (monthly |
| |
| |
(b) | paragraph 11 of that Schedule (quarterly payments); |
| |
“the Eastern Region” means— |
| |
(a) | the counties of Bedford, Cambridgeshire, Central Bedfordshire, |
| 25 |
Essex, Hertfordshire, Norfolk and Suffolk, and |
| |
(b) | the non-metropolitan districts of Luton, Peterborough, |
| |
Southend-on-Sea and Thurrock; |
| |
“the excluded regions” has the meaning given by section 4(5); |
| |
“HMRC” means the Commissioners for Her Majesty’s Revenue and |
| 30 |
| |
“holiday period” has the meaning given by section 6(4); |
| |
“qualifying employee” has the meaning given by section 6; |
| |
“the relevant period” has the meaning given by section 4(4); |
| |
“the South East Region” means— |
| 35 |
(a) | the counties of Buckinghamshire, East Sussex, Hampshire, the |
| |
Isle of Wight, Kent, Oxfordshire, Surrey and West Sussex, and |
| |
(b) | the non-metropolitan districts of Bracknell Forest, Brighton and |
| |
Hove, Medway, Milton Keynes, Portsmouth, Reading, Slough, |
| |
Southampton, West Berkshire, Windsor and Maidenhead and |
| 40 |
| |
(2) | Expressions used in this Part and in Part 1 of SSCBA 1992 or SSCB(NI)A 1992 |
| |
have the same meaning for the purposes of this Part as they have for the |
| |
| |
| |
| |
|
| |
| |
| |
| |
| |
| |
“SSAA 1992” means the Social Security Administration Act 1992; |
| 5 |
“SSA(NI)A 1992” means the Social Security Administration (Northern |
| |
| |
“SSCBA 1992” means the Social Security Contributions and Benefits Act |
| |
| |
“SSCB(NI)A 1992” means the Social Security Contributions and Benefits |
| 10 |
(Northern Ireland) Act 1992. |
| |
| |
(1) | Part 1 comes into force on 6 April 2011. |
| |
(2) | Part 2 and this Part come into force on the day on which this Act is passed. |
| |
| 15 |
(1) | The amendments made by Part 1 have the same extent as the provisions to |
| |
| |
(2) | Part 2 and this Part extend to England and Wales, Scotland and Northern |
| |
| |
| 20 |
This Act may be cited as the National Insurance Contributions Act 2010. |
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