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The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1998

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Amendment of regulation 6A of the principal Regulations

3.  In regulation 6A of the principal Regulations (earnings period for directors) after paragraph (5) there shall be added the following paragraph—

(6) Without prejudice to the foregoing provisions of this regulation, a director(1) and any company(2) employing him may pay on account of any earnings-related contributions that may become payable by them such amounts as would be payable by way of such contributions if the foregoing provisions of this regulation did not apply..


Definition of “director” was inserted into S.R. 1979 No. 186 by S.R. 1996 No. 433


Definition of “company” was substituted in S.R. 1979 No. 186 by S.R. 1991 No. 106

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