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3. In Schedule 1 to the principal Regulations (application of Income Tax (Employments) Regulations 1973(1) to earnings-related contributions and Class 1A contributions) in Regulation 26D(5)(b)(2) (payment of Class 1A contributions on succession to, or cessation of, business) for “6th April or 6th May” there shall be substituted “6th April, 6th May or 6th June”.
Regulation 26D was inserted by S.R. 1992 No. 280
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