SOCIAL SECURITY, NORTHERN IRELAND Citation, commencement and effect 1 1 These Regulations may be cited as the Social Security (Contributions) (Amendment No. 8) (Northern Ireland) Regulations 2000 and shall come into force on 1st September 2000. 2 Regulations 3 and 4 shall have effect in relation to the tax year beginning on 6th April 2000 and any subsequent tax year. 3 Regulations 5 to 36 shall have effect in relation to contributions to be paid in respect of the tax year beginning on 6th April 2000 and any subsequent tax year. Interpretation 2 In these Regulations “the principal Regulations ” means the Social Security (Contributions) Regulations (Northern Ireland) 1979 and “Schedule 1” means Schedule 1 to the principal Regulations. Amendment of regulation 22E of the principal Regulations 3 1 Regulation 22E of the principal Regulations (reduction of certain Class 1A contributions on account of the number of employments in the cases of a car made available by reason of 2 or more employments and of a car made available to 2 or more employed earners) shall be amended as follows. 2 In the heading for the words “a car made available” in both places where they occur there shall be substituted the words “something provided or made available”. 3 In paragraph (1)(a) for the words “a car is made available for private use” in both paragraphs (i) and (ii) there shall be substituted the words “something is provided or made available”. 4 In paragraph (2) for the words “the car is made available” there shall be substituted the words “the thing is provided or made available”. Insertion of regulation 22HA in the principal Regulations 4 After regulation 22H of the principal Regulations (calculation of Class 1A contributions) there shall be inserted the following regulation— Prescribed emoluments in respect of which Class 1A contributions are not payable 22HA 1 Class 1A contributions shall not be payable in respect of the emoluments prescribed by paragraphs (2) to (7) of this regulation. 2 The emoluments prescribed by this paragraph are emoluments which are excluded from the computation of a person’s earnings in respect of any employed earner’s employment by virtue of regulation 19(1)(b) , (c), (g), (k) to (m) , (p) , (v)(ii) , (zd)(ii) , (zk) to (zn) or (zp) , or regulation 19(2), of these Regulations. 3 The emoluments prescribed by this paragraph are emoluments which are payments which are not excluded from the computation of a person’s earnings in respect of any employed earner’s employment by virtue of regulation 19(1)(d) of these Regulations but which— a are so excluded by virtue of regulation 19(1)(zc) of these Regulations; or b are disregarded in the calculation of earnings paid to or for the benefit of an earner in respect of any employed earner’s employment by virtue of regulation 19(4)(b) of these Regulations. 4 The emoluments prescribed by this paragraph are emoluments which— a are excluded from the computation of a person’s earnings in respect of any employed earner’s employment by virtue of regulation 19(1)(y)(ii) of these Regulations; and b are not paid in respect of eligible removal expenses within the meaning of Part III of Schedule 11A to the 1988 Act (eligible removal expenses). 5 The emoluments prescribed by this paragraph are emoluments which consist in the provision, or are provided in connection with all or part of the costs and expenses, of child care (but not school fees) incurred by an employed earner in respect of a child not exceeding the age of 16 for whom he has parental responsibility. 6 The emoluments prescribed by this paragraph are emoluments by way of any benefit pursuant to— a a retirement benefits scheme which falls within section 596(1)(a), (b) or (c) of the 1988 Act (exceptions from section 595) or to which section 596(2)(b) of the 1988 Act applies; b a pilots' benefit fund under section 607 of the 1988 Act (pilots' benefit fund); c a fund to which section 608 of the 1988 Act (superannuation funds approved before 6th April 1980) applies. 7 The emoluments prescribed by this paragraph are so much of any emoluments as are not charged to income tax under Schedule E by virtue of any of the following extra-statutory concessions published by the Inland Revenue as at 1st September 2000— a A2 (meal vouchers); b A11 (residence in the United Kingdom: year of commencement or cessation of residence); c A22 (long service awards); d A37 (tax treatment of directors' fees received by partnerships and other companies); e A57 (suggestion schemes); f A58 (travelling and subsistence allowance when public transport disrupted); g A59 (disabled persons' home to work travel); h A65 (workers on offshore oil and gas rigs or platforms: free transfers from or to mainland); i A66 (employees' late night journeys from work to home); j A70 (small gifts to employees by third parties and staff Christmas parties); k A72 (pension schemes and accident insurance policies); l A74 (meals provided by employers); m A85 (transfers of assets by employees and directors to employees and others); n A91 (living accommodation provided by reason of employment). 8 In this regulation— “child care” includes— care provided in accordance with the provisions of Part XI of the Children (Northern Ireland) Order 1995 (child minding and day care for young children); in the case of a child aged 12 or over, care provided by a child minder; in the case of a child under the age of 12, care provided by a child minder where that care does not exceed, in total, 2 hours in any day; care provided by a relative or nanny; care provided during out-of-school hours and during school holidays; full-time and part-time care; “emolument” means an amount which for the purposes of the Income Tax Acts is or falls to be treated as an emolument received by an earner from any employment; “relative” and “nanny” have the meanings assigned to them in Articles 2(2) and 119(6) respectively of the Children (Northern Ireland) Order 1995. Amendment of regulation 33A of the principal Regulations 5 1 Regulation 33A of the principal Regulations (repayment of Class 1A contributions) shall be amended as follows. 2 In paragraph (1)— a for the words from “the Department is satisfied” to “section 4A(6)(a), (b) or (c) of the Act, that” there shall be substituted the words “in the light of information provided to the Inland Revenue, it appears that”; b for the words “the Department shall repay” there shall be substituted the words “the Inland Revenue shall repay”. 3 For paragraph (2) there shall be substituted the following paragraph— 2 The cases to which paragraph (1) of this regulation applies are those in which a person has paid a Class 1A contribution and— a in calculating the amount of the contribution, the person used information which later proves to have been inaccurate or incomplete; or b the employee who received the emolument in respect of which the contribution was payable is later found to have been a person not residing in the United Kingdom for the purposes of income tax at the time of receipt. 4 In paragraph (3)— a for the words “the Department” in the first and third places where they occur there shall be substituted the words “the Inland Revenue”; b for the words “the Department is satisfied” there shall be substituted the words “the Inland Revenue are satisfied”. Amendment of regulation 42 of the principal Regulations 6 In regulation 42 of the principal Regulations (treatment for the purpose of any contributory benefit of contributions paid under an arrangement) in paragraph (a) for the words “regulations 47 and 48” there shall be substituted the words “regulations 46A and 48”. Amendment of regulation 46 of the principal Regulations 7 In regulation 46 of the principal Regulations (collection and recovery of earnings-related contributions, Class 1A contributions and Class 1B contributions) for the words “Subject to the provisions of the next succeeding regulation” there shall be substituted the words “Subject to the provisions of regulations 46A and 47 of these Regulations”. Insertion of regulation 46A in the principal Regulations 8 After regulation 46 of the principal Regulations there shall be inserted the following regulation— Direct collection and recovery of earnings-related contributions 46A 1 The Inland Revenue may authorise arrangements under which earnings-related contributions are to be paid in a different manner from that prescribed by regulation 46 of these Regulations. 2 The provisions of regulation 46 of these Regulations shall be in addition to any remedy otherwise available for the recovery of earnings-related contributions. Substitution of regulation 47 of the principal Regulations 9 For regulation 47 of the principal Regulations (direct payment of a Class 1A contribution) there shall be substituted the following regulation— Payment of Class 1A contributions 47 1 In the cases prescribed by paragraph (2) of this regulation, contributions shall be paid to the Inland Revenue in accordance with regulations 47A to 47M of these Regulations. 2 The cases prescribed by this paragraph are cases where an employer is liable to pay a Class 1A contribution to the Inland Revenue. 3 For the purpose of this regulation and regulations 47A to 47M of these Regulations where— a any payment to the Inland Revenue is made by cheque; and b the cheque is paid on its first presentation to the banker on whom it is drawn, the payment shall be treated as made on the day on which the cheque was received by the Inland Revenue, and “pay”, “paid”, “unpaid” and “overpaid” in this regulation, and in regulations 47A to 47M of these Regulations, shall be construed accordingly. 4 In this regulation, and in regulations 47A to 47M of these Regulations, “employer” includes the person liable to pay a Class 1A contribution in accordance with section 10ZA of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (liability of third party provider of benefits in kind). Amendment of regulation 47A of the principal Regulations 10 1 Regulation 47A of the principal Regulations (due date for a direct payment Class 1A contribution) shall be amended as follows. 2 In the heading for the words “direct payment” there shall be substituted the words “payment of a”. 3 In paragraph (1)— a the words from “where a direct payment” to “of these Regulations,” shall be omitted; b for the words “such a contribution” there shall be substituted the words “a Class 1A contribution to the Inland Revenue”. 4 In paragraph (2) the words “direct payment” shall be omitted. Amendment of regulations 47B and 47C of the principal Regulations 11 1 Regulations 47B and 47C of the principal Regulations (provisions relating to a direct payment Class 1A contribution due on succession to, and cessation of, business) shall each be amended as follows. 2 In the heading the words “direct payment” shall be omitted. 3 In paragraph (1)— a the words “direct payment” shall be omitted; b immediately after sub-paragraph (a) there shall be inserted the word “and”; c the word “and” immediately after sub-paragraph (b) shall be omitted; d sub-paragraph (c) shall be omitted. 4 In paragraph (3) the words from “, by showing that amount” to the end shall be omitted. Amendment of regulation 47D of the principal Regulations 12 1 Regulation 47D of the principal Regulations (employer failing to pay a direct payment Class 1A contribution) shall be amended as follows. 2 In the heading and in paragraph (1)(a) the words “direct payment” shall be omitted. 3 After paragraph (2) there shall be added the following paragraphs— 3 Upon receipt of a return made by an employer under paragraph (1) of this regulation, the Inland Revenue may prepare a certificate showing the amount of a Class 1A contribution which the employer is liable to pay to them for the year in question. 4 The production of the return made by the employer under paragraph (1) of this regulation and of the certificate of the Inland Revenue under paragraph (3) of this regulation shall be sufficient evidence that the amount shown in the certificate is the amount of a Class 1A contribution which the employer is liable to pay to the Inland Revenue in respect of the year in question. 5 Any document purporting to be a certificate under paragraph (3) of this regulation shall be deemed to be such a certificate until the contrary is proved. Amendment of regulation 47E of the principal Regulations 13 In regulation 47E of the principal Regulations (specified amount of a direct payment Class 1A contribution) in the heading and in paragraph (1) the words “direct payment” shall be omitted. Amendment of regulation 47F of the principal Regulations 14 1 Regulation 47F of the principal Regulations (interest on an overdue direct payment Class 1A contribution) shall be amended as follows. 2 In the heading and in paragraph (1) the words “direct payment” shall be omitted. 3 For paragraph (5) there shall be substituted the following paragraph— 5 For the purposes of this regulation, “the reckonable date” means the 19th July in the year immediately following the end of the year in respect of which the Class 1A contribution is payable to the Inland Revenue. Amendment of regulation 47G of the principal Regulations 15 1 Regulation 47G of the principal Regulations (payment of interest on a repaid direct payment Class 1A contribution) shall be amended as follows. 2 In the heading and in paragraph (1)(a) the words “direct payment” shall be omitted. 3 For paragraph (2) there shall be substituted the following paragraph— 2 For the purposes of this regulation, “the relevant date” means— a the 14th day after the end of the year in respect of which the Class 1A contribution was paid; or b if later than that day, the date on which that contribution was paid. Amendment of regulation 47H of the principal Regulations 16 In regulation 47H of the principal Regulations (repayment of interest paid on direct payment Class 1A contribution) and in the heading to that regulation the words “direct payment” shall be omitted. Amendment of regulation 47I of the principal Regulations 17 1 Regulation 47I of the principal Regulations (remission of interest on a direct payment Class 1A contribution) shall be amended as follows. 2 In the heading the words “direct payment” shall be omitted. 3 In paragraph (1)— a the words “as a result of an official error being made” shall be omitted; b for the words from “from the first relevant date” to the end there shall be substituted the words “commencing on the first relevant date and ending on the second relevant date in the circumstances specified in paragraph (1A) of this regulation”. 4 After paragraph (1) there shall be inserted the following paragraph— 1A 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 a Class 1A contribution arises as the result of an official error being made. 5 In paragraph (2)(c) the words “in writing” shall be omitted. Amendment of regulation 47J of the principal Regulations 18 1 Regulation 47J of the principal Regulations (return by employer) shall be amended as follows. 2 In paragraph (1)— a the words “direct payment” shall be omitted; b for the words “regulation 47A(1) of these Regulations” there shall be substituted the words “regulation 47A(1), 47B(2) or 47C(2) of these Regulations, as the case may be,”; c for the words “105 days after” there shall be substituted the words “6th July following”; d in sub-paragraph (a) the words “and employee” shall be omitted; e in sub-paragraph (c) for the words “the number of cars” there shall be substituted the words “the amounts which are emoluments”. 3 For paragraph (2) there shall be substituted the following paragraph— 2 The return referred to in paragraph (1) of this regulation shall include a declaration by the person making the return to the effect that the return is to the best of his knowledge correct and complete. 4 Paragraph (3) shall be omitted. Amendment of regulation 47K of the principal Regulations 19 1 Regulation 47K of the principal Regulations (penalties for incorrect and incomplete returns) shall be amended as follows. 2 In the heading for the words “incorrect and incomplete” there shall be substituted the words “failure to make a return and incorrect”. 3 In paragraph (2) for the words “regulation 47A(1), 47B(2) or 47C(2) of these Regulations, as the case may be,” there shall be substituted the words “regulation 47J(1) of these Regulations”. 4 For paragraph (3) there shall be substituted the following paragraphs— 3 For the purposes of paragraph (2) of this regulation, “the relevant monthly amount” in the case of a failure to make a return is— a where the number of earners in respect of whom particulars of the amount of any Class 1A contribution payable should be included in the return is 50 or less, £100; or b where that number is greater than 50, £100 for each 50 such earners and an additional £100 where that number is not a multiple of 50. 3A The total penalty payable under paragraph (2)(a) of this regulation shall not exceed the total amount of Class 1A contributions payable in respect of the year to which the return in question relates. 5 For paragraph (4) there shall be substituted the following paragraph— 4 Any penalty imposed in accordance with the provisions of this regulation shall be recoverable as if it were a Class 1A contribution which the employer is liable to pay to the Inland Revenue under regulation 47A of these Regulations. 6 For paragraph (6) there shall be substituted the following paragraph— 6 The Inland Revenue may, in their discretion, mitigate any penalty, or stay or compound any proceedings for any penalty imposed in accordance with the provisions of this regulation, and may also, after judgment, further mitigate or entirely remit such a penalty. 7 After paragraph (6) there shall be added the following paragraph— 7 For the purposes of this regulation, a person shall be deemed not to have failed to have done anything required to be done within a limited time if that person— a did it within such further time, if any, as the Inland Revenue allowed; or b had a reasonable excuse for not having done it and, if that excuse ceased, did it without unreasonable delay after it had ceased. Insertion of regulations 47L and 47M in the principal Regulations 20 After regulation 47K of the principal Regulations there shall be inserted the following regulations— Application of the Management Act to penalties for failure to make a return and incorrect returns 47L 1 Section 100 of the Management Act (determination of penalties by officer of Board) shall apply with any necessary modifications in relation to the determination of any penalty under regulation 47K of these Regulations as it applies to the determination of a penalty under the Taxes Acts. 2 Section 100D of the Management Act (penalty proceedings before court) shall apply with any necessary modifications in relation to any proceedings for a penalty under regulation 47K of these Regulations as it applies in relation to proceedings for a penalty under the Taxes Acts. 3 Section 104 of the Management Act (saving for criminal proceedings) shall apply with any necessary modifications in relation to the provisions of regulation 47K of these Regulations as it applies in relation to the provisions of the Taxes Acts. 4 Section 105 of the Management Act (evidence in cases of fraudulent conduct) shall apply with any necessary modifications in relation to any proceedings for a penalty under regulation 47K of these Regulations, or on appeal against the determination of such a penalty, as it applies in relation to any proceedings for a penalty, or on appeal against the determination of a penalty, under the Management Act. 5 In this regulation— “the Management Act” means the Taxes Management Act 1970 ; “the Taxes Acts” has the same meaning as in section 118(1) of the Management Act (interpretation). Set-off of Class 1A contribution falling to be repaid against earnings-related contributions 47M 1 In the circumstances prescribed by paragraph (2) of this regulation, an amount in respect of a Class 1A contribution that falls to be repaid in accordance with these Regulations may be set off to the extent prescribed by paragraph (3) of this regulation against liabilities under these Regulations. 2 The circumstances prescribed by this paragraph are where an employer has paid to the Inland Revenue in accordance with regulations 47 to 47L of these Regulations an amount in respect of Class 1A contributions which he was not liable to pay. 3 The extent prescribed by this paragraph is that the employer shall be entitled to deduct the amount in respect of Class 1A contributions which he was not liable to pay from any payment in respect of secondary earnings-related contributions which he is subsequently liable to pay to a Collector under Regulation 26 of 26A of Schedule 1 to these Regulations for any income tax period in the same year. 4 In this regulations “Collector”, “income tax period” and “year” have the same meanings as in Regulation 2(1) of Schedule 1 to these Regulations. Amendment of regulation 48 of the principal Regulations 21 In regulation 48 of the principal Regulations (special provisions relating to primary Class 1 contributions) in paragraph (1)— a for the words “authorised under the last preceding regulation” there shall be substituted the words “authorised under regulation 46A of these Regulations”; b for the words “the Department” there shall be substituted the words “the Inland Revenue”. Amendment of heading to Parts II and III of Schedule 1 22 In the headings to Parts II and III of Schedule 1 the words “AND RECORDING OF CLASS 1A CONTRIBUTIONS” shall be omitted. Amendment of Regulation 13 of Schedule 1 23 In Regulation 13(6) of Schedule 1 (calculation of deduction) the words “and Regulations 13A(b) and 26D(4)” shall be omitted. Omission of Regulation 13A of Schedule 1 24 Regulation 13A of Schedule 1 (recording of Class 1A contributions) shall be omitted. Amendment of Regulation 26C of Schedule 1 25 1 Regulation 26C of Schedule 1 (payment of Class 1A contributions and Class 1B contributions) shall be amended as follows. 2 In the heading the words “Class 1A contributions and” shall be omitted. 3 Paragraph (1) shall be omitted. 4 In paragraph (3) the words “Class 1A contributions or” shall be omitted. Omission of Regulation 26D of Schedule 1 26 Regulation 26D of Schedule 1 (payment of Class 1A contributions on succession to, or cessation of, business) shall be omitted. Amendment of Regulation 27 of Schedule 1 27 1 Regulation 27 of Schedule 1 (employer failing to pay earnings-related contributions or Class 1A contributions) shall be amended as follows. 2 In the heading the words “or Class 1A contributions” shall be omitted. 3 Paragraph (2A) shall be omitted. 4 For paragraph (3) there shall be substituted the following paragraph— 3 If the Collector is not satisfied that an amount of earnings-related contributions paid to him by the employer under Regulation 26 or 26A for any income tax period is the full amount which the employer is liable to pay to him, the Collector may give a notice under paragraph (1) of this Regulation notwithstanding such payment. Omission of Regulation 27B of Schedule 1 28 Regulation 27B of Schedule 1 (specified amount of Class 1A contributions) shall be omitted. Amendment of Regulation 28 of Schedule 1 29 1 Regulation 28 of Schedule 1 (recovery of earnings-related contributions, Class 1A contributions or Class 1B contributions) shall be amended as follows. 2 In the heading for the words “earnings-related contributions, Class 1A contributions or” there shall be substituted the words “earnings-related contributions or”. 3 In paragraphs (1)— a immediately following sub-paragraph (a) the word “or” shall be inserted; b sub-paragraph (b) and the words “or” immediately following it shall be omitted. 4 In paragraph (2)— a sub-paragraph (b) shall be omitted; b in sub-paragraphs (d) and (e) the word “, (b)” shall be omitted. 5 Paragraph (4)(b) shall be omitted. Amendment of Regulation 28A of Schedule 1 30 1 Regulation 28A of Schedule 1 (interest on overdue earnings-related contributions, Class 1A contributions or Class 1B contributions) shall be amended as follows. 2 In the heading for the words “earnings-related contributions, Class 1A contributions or” there shall be substituted the words “earnings-related contributions or”. 3 In paragraph (1)(a) the words “or a Class 1A contribution which he is liable to pay in that year” shall be omitted. 4 In paragraph (2)— a for the words “an earnings-related contribution, a Class 1A contribution or” there shall be substituted the words “earnings-related contributions or”; b for the words “Regulation 26, 26A, 26C or 26D” there shall be substituted the words “Regulation 26, 26A or 26C”. 5 Paragraph 3(b)(ii) shall be omitted. Amendment of Regulation 28B of Schedule 1 31 1 Regulation 28B of Schedule 1 (payment of interest on repaid earnings-related contributions, Class 1A contributions or Class 1B contributions) shall be amended as follows. 2 In the heading for the words “earnings-related contributions, Class 1A contributions or” there shall be substituted the words “earnings-related contributions or”. 3 In paragraph (1) the words “or a Class 1A contribution” shall be omitted. 4 In paragraph (2)(a) the words “or a Class 1A contribution” shall be omitted. 5 In paragraph (3) for the words “an earnings-related contribution, a Class 1A contribution or” there shall be substituted the words “an earnings-related contribution or”. 6 In paragraph (4)— a in sub-paragraph (a)— i immediately following paragraph (i) there shall be inserted the word “or”; ii paragraph (ii) and the word “or” immediately following it shall be omitted; b in sub-paragraph (b) for the words “the earnings-related contribution, Class 1A contribution or” there shall be substituted the words “the earnings-related contribution or”. Amendment of Regulation 28C of Schedule 1 32 In Regulation 28C of Schedule 1 (repayment of interest)— a the words “a Class 1A contribution or” in the first place where they occur shall be omitted; b for the words “an earnings-related contribution, a Class 1A contribution or” there shall be substituted the words “an earnings-related contribution or”; c in paragraph (b) for the words “the earnings-related contribution, Class 1A contribution or” there shall be substituted the words “the earnings-related contribution or”. Amendment of Regulation 28D of Schedule 1 33 In Regulation 28D of Schedule 1 (remission of interest for official error) in paragraph (2) for the words “an earnings-related contribution, a Class 1A contribution or” there shall be substituted the words “an earnings-related contribution or”. Amendment of Regulation 30 of Schedule 1 34 1 Regulation 30 of Schedule 1 (return by employer at end of year) shall be amended as follows. 2 In paragraph (1)— a the word “and” immediately following sub-paragraph (gg) shall be omitted; b sub-paragraphs (h) and (i) shall be omitted. 3 In paragraph (2)— a the word “and” immediately following sub-paragraph (gg) shall be omitted; b sub-paragraphs (h) and (i) shall be omitted. 4 For paragraph (6) there shall be substituted the following paragraph— 6 If within 14 days of the end of any year an employer has failed to pay to the Collector the total amount of earnings-related contributions which he is liable so to pay, the Collector may prepare a certificate showing the amount of such contributions remaining unpaid for the year in question, excluding any amount deducted by the employer by virtue of the Compensation of Employers Regulations, and the provisions of Regulation 28 shall with any necessary modifications apply to the amount shown in such a certificate. Amendment of Regulation 32 of Schedule 1 35 1 Regulation 32 of Schedule 1 (inspection of employer’s records) shall be amended as follows. 2 In paragraph (2)— a in sub-paragraph (aa) the words “Class 1A contributions or” shall be omitted; b in sub-paragraph (b) for the words “earnings-related contributions, Class 1A contributions or” there shall be substituted the words “earnings-related contributions or”. 3 In paragraph (5) the words “under Regulation 26C(1)” shall be omitted. 4 For paragraph (6) there shall be substituted the following paragraph— 6 For the purposes of this Regulation “employer”— a includes, in relation to a Class 1A contribution, the person liable to pay such a contribution in accordance with section 10ZA of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (liability of third party provider of benefits in kind); and b means, in relation to a Class 1B contribution, the person liable to pay such a contribution in accordance with section 10A of that Act (Class 1B contributions). Amendment of Regulation 34A of Schedule 1 36 In Regulation 34A of Schedule 1 (payments by cheque) for the words “Regulations 26, 26A, 26C, 26D, 27A, 27B, 28A and 28B” there shall be substituted the words “Regulations 26, 26A, 26C, 27A, 28A and 28B”. Jim Dowd Bob Ainsworth Two of the Lords Commissioners of Her Majesty’s Treasury 10th August 2000 Nick Montagu Tim Flesher Two of the Commissioners of Inland Revenue 7th August 2000