S.I. No. 15/1957 - Social Welfare (Contributions) (Amendment) Regulations, 1957.

1. These Regulations may be cited as the Social Welfare (Contributions) (Amendment) Regulations, 1957.

2. The Social Welfare (Contributions) Regulations, 1953 (

S.I. No. 5 of 1953

), (hereinafter referred to as " the Principal Regulations "), the Social Welfare (Contributions) (Amendment) Regulations, 1955 (

S.I. No. 215 of 1955

), and these Regulations shall be construed as one and may be cited collectively as the Social Welfare (Contributions) Regulations, 1953 to 1957.

3. Article 14 of the Principal Regulations is hereby amended by the insertion after sub-article (1) thereof of the following sub-article:—

" (1) (A) Where, at any time after the coming into operation of these Regulations, an employment contribution was not paid, or was paid at an incorrect rate, owing to information given whether before or after the due date to an employer by an officer of the Minister and it is subsequently decided that an employment contribution was payable, or was payable at a rate different to that at which it was paid, the Minister may at his discretion treat such contribution when paid or paid at the correct rate as paid on the due date notwithstanding any other provisions of these Regulations."

GIVEN under my Official Seal this Fifth day of February, One Thousand Nine Hundred and Fifty-seven.

BRENDAN CORISH,

Minister for Social Welfare.

EXPLANATORY NOTE.

These Regulations amend the Social Welfare (Contributions)Regulations, 1953 and 1955 so as to provide for treating as paid on the due date any employment contribution or balance of contribution paid after the due date in circumstances where the employer is required to pay a contribution or balance of contribution as a result of a decision contrary to earlier information given to him that an employment was not insurable or was insurable at an incorrect rate.

S.I. No. 15 of 1957.

SOCIAL WELFARE (CONTRIBUTIONS) (AMENDMENT) REGULATIONS, 1957.

I, BRENDAN CORISH, Minister for Social Welfare, in exercise of the powers conferred on me by

sections 3

and

8

of the

Social Welfare Act, 1952

(No. 11 of 1952), hereby make the following regulations :—