SCHEDULES
SCHEDULE 1 Supplementary Provisions Relating to Contributions of Classes 1, 1A, F11B, 2 F17, 3 and 3A
Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 21; S.I. 2015/1670, art. 2(b)
General regulation - making powers
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1
F2The appropriate authority may by regulations provide—
a
for requiring persons to maintain, in such form and manner as may be prescribed, records—
i
of the earnings paid by them to and in respect of earners, and
ii
of the contributions paid or payable in respect of earnings so paid,
for the purpose of enabling the incidence of liability for contributions of any class to be determined, and to retain the records for so long as may be prescribed;
F18aa
for requiring persons to maintain, in such form and manner as may be prescribed, records of such matters as may be prescribed for purposes connected with the employment allowance provisions (within the meaning of the National Insurance Contributions Act 2014), and to retain the records for so long as may be prescribed;
b
for requiring persons to maintain, in such form and manner as may be prescribed, records of such matters as may be prescribed for the purpose of enabling the incidence of liability for Class 1A F3or Class 1B contributions to be determined, and to retain the records for so long as may be prescribed;
c
for treating primary Class 1 contributions, when payable on the primary contributor’s behalf by the secondary contributor, but not paid, as actually paid where the failure to pay is shown not to have been with the consent or connivance of, or attributable to any negligence on the part of, the primary contributor and, in the case of contributions so treated, for treating them also as paid at a prescribed time or in respect of a prescribed period;
F4ca
for requiring a secondary contributor to notify a person to whom any of his liabilities are transferred by an election under paragraph 3B above of—
i
any transferred liability that arises;
ii
the amount of any transferred liability that arises; and
iii
the contents of any notice of withdrawal by the Inland Revenue of any approval that relates to that election;
d
for treating, for the purpose of any entitlement to benefit, contributions paid at or after any prescribed time as paid at some other time (whether earlier or later) or, in the case of contributions paid after the due date for payment, or at such later date as may be prescribed, as not having been paid;
e
for enabling contributions to be treated as paid in respect of a tax year earlier or later than that in respect of which they were actually paid;
f
for treating (for the purposes of Class 2 contributions) a week which falls partly in one, and partly in another, tax year as falling wholly within one or the other of those tax years;
g
for treating contributions of the wrong class, or at the wrong rate, or of the wrong amount, as paid on account of contributions properly payable (notwithstanding section 14 above, in the case of Class 3 contributions) or as paid (wholly or in part) in discharge of a liability for a F5contributions equivalent premium;
h
for the repayment, in prescribed cases, of the whole or a prescribed part of any contributions paid by reference to earnings which have become repayable;
F6i
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F7ia
for the repayment, in prescribed cases, of the whole or a prescribed part F8of a Class 1A or of a Class 1B contribution;
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l
without prejudice to paragraph (g) above, for enabling—
i
the whole or part of any payment of secondary Class 1 contributions to be treated as a payment of Class 1A contributions F9or a Class 1B contribution;
ii
the whole or part of any payment of Class 1A contributions to be treated as a payment of secondary Class 1 contributions F10, a Class 1B contribution or Class 2 contributions;
F11iia
the whole or part of anypayment of a Class 1Bcontribution to be treated as a payment of secondary Class 1 contributions, Class 1A contributions or Class 2 contributions;
iii
the whole or part of any payment of Class 2 contributions to be treated as a payment of secondary Class 1 contributions F12, Class 1A contributions or a Class 1B contribution;
m
for the return of the whole or any prescribed part of any contributions paid either in error or in such circumstances that, under any provision of Part I of this Act or of regulations, they fall to be repaid;
n
for treating a person as being an employed earner, notwithstanding that his employment is outside Northern Ireland;
o
for treating a person’s employment as continuing during periods of holiday, unemployment or incapacity for work and in such other circumstances as may be prescribed;
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q
for any other matters incidental to the payment, collection or return of contributions.
F141A
In sub-paragraph (1), “the appropriate authority” means the Treasury, except that, in relation to—
a
provision made by virtue of paragraph (d) of that sub-paragraph, and
b
provision made by virtue of paragraph (q) of that sub-paragraph in relation to the matters referred to in paragraph (d),
it means the Department F15acting with the concurrence of the Inland Revenue.
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Words in heading to Sch. 1 inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(1); S.R. 1998/312, art. 2(d), Sch. Pt. III