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AI Summary of 23. Regulations providing for collection of self-employment contributions, etc
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23. Regulations providing for collection of self-employment contributions, etc
(1) For the purposes of self-employment contributions payable under section 21 (1) (a), (b) and (c), regulations may provide for -
(a) the time and manner of payment of self-employment contributions,
(b) the collection and the recovery of and the furnishing of details in relation to self-employment contributions,
(c) the charging of interest on arrears of self-employment contributions,
(d) the waiving of interest due on arrears of self-employment contributions,
(e) the estimation of amounts due in respect of self-employment contributions and appeals in relation to those estimates,
(f) the furnishing of returns by employers in relation to periods of insurable self-employment,
(g) the deduction by an employer from the reckonable emoluments of a self-employed contributor of any self-employment contribution reasonably believed by the employer to be due by the contributor, and adjustment in any case of over-deduction, and