
1 

(1) These Regulations may be cited as the Social Security (Contributions) Amendment (No. 5) Regulations 1991 and shall come into force on 22nd September 1991.
(2) In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 1979.
2 
In regulation 43B(2) of the principal Regulations (Class 2 contributions paid late in accordance with a payment undertaking)–
(a) in sub-paragraph (b), for the words “the weekly rate applicable at the time when the undertaking was entered into” there shall be substituted the words “the highest weekly rate of such a contribution in the period beginning with the contribution week in respect of which the contribution is paid and ending with the day on which the undertaking was entered into”; and
(b) in sub-paragraph (c), for the words “the weekly rate of such a contribution” to the end of that sub-paragraph there shall be substituted the words“the highest weekly rate of such a contribution–
(i) where the contribution is paid in accordance with a further undertaking, in the period beginning with the contribution week in respect of which the contribution is paid and ending with the day on which the further undertaking was entered into, or
(ii) where the contribution is paid otherwise than in accordance with a further undertaking, in the period beginning with the contribution week in respect of which the contribution is paid and ending with the day on which it is paid.”.
3 
Regulation 79 of the principal Regulations (application of provisions of Part VII of the principal Regulations where a husband is liable to pay a Class 4 contribution in respect of the profits or gains of his wife) is hereby revoked.
4 
In regulation 132 of the principal Regulations (breach of regulations) for the sums “£200” and “£20” there shall be substituted respectively the words “level 3 on the standard scale” and the sum “£40”.
5 
Regulation 4 of these Regulations shall have effect only in relation to–
(a) an offence which is committed after 21st September 1991, in the case of an offence of contravening, or failing to comply with, any requirement of the principal Regulations in respect of which no special penalty is provided;
(b) such part of an offence as occurs after 21st September 1991, in the case of an offence of continuing the contravention of, or failure to comply with, any requirement of the principal Regulations in respect of which no special penalty is provided.
Signed by authority of the Secretary of State for Social Security.
Ann Widdecombe
Parliamentary Under-Secretary of State,
Department of Social Security
23rd August 1991The Commissioners of Inland Revenue hereby concur
T. J. Painter
S. C. T. Matheson
Two of the Commissioners of Inland Revenue
27th August 1991