Related Commentary  

55(1)  Subject to regulations 51 and 57and paragraphs (2) and (3), where, in a case specified in paragraph (2), in the light of information provided to the Board, it appears that too much has been paid in respect of a Class 1A contribution, they shall repay to the person paying that contribution the amount which has been overpaid, unless that amount does not exceed 50 pence.

55(2)  The cases to which paragraph (1) applies are those in which a person has paid a Class 1A contribution and –

(a)in calculating the amount of that contribution the person used information which later proves to have been inaccurate or incomplete; or

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.