
1 
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1996 and shall come into operation on 19th April 1996.
2 
In Schedule 1 to the Social Security (Contributions) Regulations (Northern Ireland) 1979 (application of Income Tax (Employments) Regulations 1973 to earnings-related contributions and Class 1A contributions) after Regulation 34 (succession to a business, etc.) there shall be inserted the following Regulation—“
34A 
For the purposes of Regulations 26, 26A, 26C, 26D, 27A, 27B, 28A and 28B where—
(a) any payment to the Collector is made by cheque; and
(b) the cheque is paid on its first presentation to the banker on whom it is drawn,the payment shall be treated as made on the day on which the cheque was received by the Collector; and “pay”, “paid”, “unpaid” and “overpaid” shall be construed accordingly.”.
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on .
D. A. Baker
Assistant Secretary
3rd April 1996The Commissioners of Inland Revenue hereby concur.
S. C. T. Matheson
C. W. Corlett
Two of the Commissioners of Inland Revenue
4th April 1996