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.”.
S.I. 1973/334; this and its subsequent amending instruments were consolidated as S.I. 1993/744
Regulation 13(6) was amended by S.R. 1981 No. 30, S.R. 1983 No. 64, S.R. 1984 No. 43, S.R. 1987 No. 143, S.R. 1991 No. 106, S.R. 1992 No. 280 and S.R. 1996 No. 108
Regulation 25 was inserted by S.R. 1984 No. 43 and amended by S.R. 1992 No. 280
Regulation 26 was substituted by S.R. 1991 No. 310 and amended by S.R. 1996 No. 30
Regulation 26A was substituted by S.R. 1991 No. 310 and amended by S.R. 1995 No. 91 and S.R. 1996 No. 30
Regulation 30 was amended by S.R. 1981 No. 30, S.R. 1983 No. 64, S.R. 1985 No. 59, S.R. 1987 No. 143, S.R. 1990 Nos. 110 and 350, S.R. 1992 Nos. 41 and 280, S.R. 1994 No. 94 and S.R. 1996 Nos. 30 and 108