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SCHEDULE 9
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FURTHER CONSEQUENTIAL AMENDMENTS |
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Debtors (Scotland) Act 1987 (c. 18) |
| | 1. In section 1(5)(f)(iv) (competence of time to pay direction) and section 5(4)(f)(v) (competence of time to pay order) of the Debtors (Scotland) Act 1987, as amended by paragraph 12 of Schedule 7 to the Social Security Act 1998, for "Secretary of State" there is substituted "Commissioners of Inland Revenue".
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| | 2. In paragraph 35(dd) of Schedule 5 to the Debtors (Scotland) Act 1987 (interpretation), as inserted by paragraph 14 of Schedule 7 to the Social Security Act 1998, for "Secretary of State" there is substituted "Commissioners of Inland Revenue".
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Social Security Contributions and Benefits Act 1992 (c. 4) |
| | 3. In section 12 of the Social Security Contributions and Benefits Act 1992 (late paid Class 2 contributions), in subsection (7), after "commences" there is inserted-
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"(aa) civil proceedings in a magistrates' court commence when a complaint is made;". |
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| | 4. In section 19A(1)(c) of the Social Security Contributions and Benefits Act 1992 (Class 1, 1A or 1B contributions paid in error), for "Secretary of State" there is substituted "Inland Revenue".
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| | 5. In paragraph 6(4A) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax), for "this paragraph" there is substituted "sub-paragraph (1) above".
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| | 6. - (1) Paragraph 7A of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax) is amended as follows.
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(2) In sub-paragraph (2)-
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(a) after "or to the" there is inserted "other", and |
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(b) for "Secretary of State" there is substituted "Inland Revenue". |
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(3) In sub-paragraph (3)-
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(a) in paragraph (b) for "Secretary of State" there is substituted "Inland Revenue", and |
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(b) in paragraph (e), for "Secretary of State, in his" there is substituted "Inland Revenue, in their". |
| | 7. - (1) Paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (collection of contributions) is amended as follows.
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(2) In the italic heading immediately preceding the paragraph, for "by Secretary of State" there is substituted "otherwise than through PAYE system".
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(3) In sub-paragraph (1), for the words from "prescribed" to the end there is substituted "prescribed, Class 1, Class 1A, Class 1B or Class 2 contributions shall be paid to the Inland Revenue in a manner different from that in which income tax in relation to which regulations under section 203 of the Income and Corporation Taxes Act 1988 (PAYE) apply is payable."
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(4) In sub-paragraph (2)-
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(a) for "Secretary of State", in each place where it occurs, there is substituted "Inland Revenue", and |
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(b) in paragraph (e), the words "subject to sub-paragraph (4) below," are omitted. |
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(5) Sub-paragraphs (4) and (6) are omitted.
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(6) In sub-paragraph (5)-
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(a) in paragraph (b), the words "subject to sub-paragraph (6) below," are omitted and for "Secretary of State" there is substituted "Inland Revenue", and |
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(b) in paragraph (e), for "Secretary of State, in his" there is substituted "Inland Revenue, in their". |
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(7) In sub-paragraph (7), for "Secretary of State", "charges" and "imposes" there are substituted respectively "Inland Revenue", "charge" and "impose".
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| | 8. Paragraph 7C of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (interest and penalties chargeable concurrently with Inland Revenue) shall cease to have effect.
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