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

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Amendment of Schedule 1 to the principal Regulations

8.  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 2 (interpretation) after paragraph (1) there shall be added the following paragraph—

(2) For the purposes of Regulations 13(6)(2), 25(3), 26(4), 26A(5) and 30(6), references to “primary Class 1 contributions” and “earnings-related contributions” shall, unless the context otherwise requires, include any amount paid on account of earnings-related contributions in accordance with the provisions of regulation 6A(6) of the Main Regulations..

(1)

S.I. 1973/334; this and its subsequent amending instruments were consolidated as S.I. 1993/744

(3)

Regulation 25 was inserted by S.R. 1984 No. 43 and amended by S.R. 1992 No. 280

(4)

Regulation 26 was substituted by S.R. 1991 No. 310 and amended by S.R. 1996 No. 30

(5)

Regulation 26A was substituted by S.R. 1991 No. 310 and amended by S.R. 1995 No. 91 and S.R. 1996 No. 30

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