– see also Commissioners for Revenue and Customs

Appropriate scheme certificates, cancellation

Legislation/Regulatory – PSA93 s. 34

Breach of, penalties

Legislation/Regulatory – SSAA92 s. 113

Breach, penalty

Checklist

Commentary – Indirect Tax Reporter ¶60-580

Export regulations, review

Commentary – Indirect Tax Reporter ¶60-600

Generally

Commentary – Indirect Tax Reporter ¶60-580

Penalty percentage for late returns

Commentary – Indirect Tax Reporter ¶60-580

Prescribed penalty rate

Commentary – Indirect Tax Reporter ¶60-580

Provisions liable to penalty

Commentary – Indirect Tax Reporter ¶60-580

Single Market: failures which can be penalised

Commentary – Indirect Tax Reporter ¶60-580

Class 4

Exceptions

Legislation/Regulatory – SSCBA92 s. 17

Recovery

Legislation/Regulatory – SSCBA92 s. 18

Consultation

Legislation/Regulatory – PSA93 s. 185

Contracting-out certificates, cancellation

Legislation/Regulatory – PSA93 s. 34

General provision

Legislation/Regulatory – SSAA92 s. 189

Generally

Commentary – Quick Overview ¶165

HMRC's power to make

Commentary – Indirect Tax Reporter ¶3-750

Married women and widows

Legislation/Regulatory – SSCBA92 s. 118

Notification of deaths

Legislation/Regulatory – SSAA92 s. 125

Parliamentary control

Legislation/Regulatory – SSA98 s. 80 ; SSAA92 s. 190 ; SSCBA92 s. 176

Power to make

Legislation/Regulatory – FA2000 Sch. 6, para. 146

Powers to make

Amounts and rates of contributions

Legislation/Regulatory – SSCBA92 s. 1(3)

Categories of earners

Legislation/Regulatory – SSCBA92 s. 2(2A)

Earnings and earners

Legislation/Regulatory – SSCBA92 s. 3(2A)-(5)

Generally

Legislation/Regulatory – PSA93 s. 8(3), 11(5), 42, 167(3) ; SSA98 s. 79 ; SSCBA92 s. 175, Sch. 1, para. 8 ; SSCTFA99 s. 25 ; SSPA75 s. 61B

Remuneration, payments treated as

Legislation/Regulatory – SSCBA92 s. 4(5)-(7)

Retrospective tax legislation

Legislation/Regulatory – SSCBA92 s. 4B, 4C, 10ZC, 176(2A)-(2C)

Proceedings before the commissioners

Legislation/Regulatory – SSA98 s. 79

Social Security Advisory Committee, not requiring prior submission to

Legislation/Regulatory – SSAA92 Sch. 7

Transfer of functions to HMRC

Legislation/Regulatory – SSCTFA99 Sch. 2 ; WRPA99 Sch. 11, para. 35