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Version status: Repealed | Document consolidation status: As enacted, without amendments. Fully repealed.
Version date: 1 December 2005 - onwards
  Version 3 of 3    

20. Regulations for collection of self-employment contributions, etc.

Repealed from 1 December 2005

(1) For the purposes of self-employment contributions payable under section 18(1)(b) and (c), regulations may provide for -

(a) the time and manner of payment of self-employment contributions,

(b) the collection and the recovery of and the furnishing of details in relation to self-employment contributions,

(c) the charging of interest on arrears of self-employment contributions,

(d) the waiving of interest due on arrears of self-employment contributions,

(e) the estimation of amounts due in respect of self-employment contributions and appeals in relation to such estimates,

(f) the furnishing of returns by employers in relation to periods of insurable self-employment,

(g) the deduction by an employer from the reckonable emoluments of a self-employed contributor of any self-employment contribution reasonably believed by the employer to be due by the contributor, and adjustment in any case of overdeduction, and

(h) any matter ancillary or incidental to any of the matters referred to

Comparing proposed amendment...