The Social Security (Northern Ireland) Order 1998 No. 1506 (NI. 10)

SCHEDULES

SCHEDULE 6 MINOR AND CONSEQUENTIAL AMENDMENTS

The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

39.  After subsection (2) of section 6 (liability for Class 1 contributions) there shall be inserted the following subsection—

“(2A) No primary or secondary Class 1 contribution shall be payable in respect of earnings if a Class 1B contribution is payable in respect of them.”.