SCHEDULE 3PROVISIONS COMING INTO FORCE ON 6th APRIL 1999
Provisions of the Act | Subject matter |
---|---|
Section 4(a), as it relates to Class 1B contributions, and (c) and Schedule 4 to that extent | Recovery of Class 1B contributions, interest and penalties where income tax recovery provisions not applicable |
Section 5 and Schedule 5 in so far as they relate to paragraphs 5 and 7 of that Schedule | Powers relating to enforcement—breach of regulations, and evidence of non-payment of contributions |
Sections 8(1)(h) and (j) to (l) | Decisions by officers of Board in relation to liability of company directors for contributions, and to certain penalties and interest |
Section 11(4) | Appeals against decisions of Board—liability of company directors for contributions |
Section 12(4) as it relates to section 121D of the Administration Act | Exercise of right of appeal in connection with liability of company directors for contributions |
Section 18 and Schedule 7 in so far as they relate to paragraphs 9 and 10 of that Schedule | Decisions and appeals |
Section 26(2) and Schedule 9 in so far as they relate to paragraphs 1 and 2 of that Schedule | Consequential amendment of the Debtors (Scotland) Act 1987 |
Section 26(3) and Schedule 10 in so far as they relate to repeals in section 118 of the Administration Act, and section 62 of the Social Security Act 1998 | Repeals |