
1 

(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 1999 and shall come into force on 1st August 1999.
(2) In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 1979.
2 
For Regulation 28D (remission of interest) of Schedule 1 to the principal Regulations, substitute–“
28D 

(1) Where interest is payable in accordance with Regulation 28A it shall be remitted for the period commencing on the first relevant date and ending on the second relevant date in the circumstances specified in paragraph (2) of this Regulation.
(2) For the purposes of paragraph (1) of this Regulation, the circumstances are that the liability, or a greater liability, to pay interest in respect of an earnings-related contribution, a Class 1A contribution or a Class 1B contribution arises as the result of an official error being made.
(3) In this Regulation–
(a) “an official error” means a mistake made, or something omitted to be done, by an officer of the Board, where the employer or any person acting on his behalf has not caused, or materially contributed to, that mistake or omission;
(b) “the Board” means the Commissioners of Inland Revenue;
(c) “the first relevant date” means the reckonable date as defined in Regulation 28A(3) or, if later, the date on which the official error occurs;
(d) “the second relevant date” means the date fourteen days after the date on which the official error has been rectified and the employer is advised of its rectification.”
S C T Matheson
Tim Flesher
Two of the Commissioners of Inland Revenue
9th July 1999