The Social Security (Contributions) (Amendment No. 3) Regulations 2008
These regulations amend the Social Security (Contributions) Regulations 2001 (“the SSCR”). The amendments form two groups: (i) amendments to the provisions concerning the recovery of earnings-related contributions, and (ii) amendments consequential upon the replacement of the penalties provisions of section 98A(4) of the Taxes Management Act 1970 (“TMA”) by Schedule 24 to the Finance Act 2007.