6.—(1) In sub-paragraph (2) of paragraph 17 of Schedule 4(1) (interest on overdue earnings-related contributions or Class 1B contributions) for “the Inland Revenue” substitute “HMRC”.
(2) In sub-paragraph (5) for “the Inland Revenue” substitute “HMRC”.
(3) After sub-paragraph (5) add—
“(6) HMRC may prepare a certificate certifying the total amount of interest payable in respect of the whole or any component of a combined amount without specifying what component of the combined amount the interest relates to.
Sub-paragraph (5) shall apply, with any necessary modifications, to the certificate.
(7) For the purposes of this paragraph “combined amount” has the meaning given in paragraph 15(1A).”.
Paragraph 17 was amended by S.I.. 2004/770 and 207/1056.