
2023 No. 308
Social Security
The Social Security (Contributions) (Amendment No. 2) Regulations 2023
Made at 10.35 a.m. on 13th March 2023
Laid before Parliament 14th March 2023
Coming into force in accordance with regulation 1
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 6(1) and (2) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and paragraph 6(1) and 6(2) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.
Citation and commencement
1 
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2023 and come into force on 6thApril 2023 immediately after the coming into force of the Income Tax (Pay As You Earn) (Amendment) Regulations 2023.
Amendment of the Social Security (Contributions) Regulations 2001
2 

(1) Regulation 80 of the Social Security (Contributions) Regulations 2001 (return by employer: Class 1A contributions) is amended as follows.
(2) In paragraph (1A)—
(a) omit sub-paragraph (a) and the “or” after it; and
(b) in sub-paragraph (b), for the words from the beginning to “delivered”, substitute “by delivering it”.
(3) After paragraph (1A) insert—“
(1AA) Paragraph (1A) does not apply if the employer is one to whom paragraph 21D(1) of Schedule 4 (exceptions from making electronic real time information returns) applies but in those circumstances the employer must render the return by sending it to HMRC.”.
Jim Harra
Angela MacDonald
Two of the Commissioners for His Majesty’s Revenue and Customs
At 10.35 a.m. on 13th March 2023