SCHEDULES

SCHEDULE 1 N.I. Supplementary Provisions Relating to Contributions of Classes 1, 1A, [F1 1B,] 2 [F2 , 3 and 3A]

Textual Amendments

F1 Words in heading to Sch. 1 inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(1); S.R. 1998/312, art. 2(d), Sch. Pt. III

F2 Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 21; S.I. 2015/1670, art. 2(b)

[F3 Class 1A contributions] N.I.

Textual Amendments

F3 Cross-heading substituted (9.9.1998) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 58(6); S.R. 1998/312, art. 2(a), Sch. Pt. I

[F4 5 N.I.Regulations [F5 made by the Inland Revenue] may—

(a) make provision for calculating the amount of Class 1A contributions so as to avoid fractional amounts;

(b) modify section 10 above in relation to cases where [F6 something is provided or made available] by reason of two or more employed earner’s employments under different employers.]

Textual Amendments

F4 Sch. 1 para. 5 substituted (9.9.1998) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 58(6); S.R. 1998/312, art. 2(a), Sch. Pt. I

F5 Words in Sch. 1 para. 5 inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 33 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

F6 Words in Sch. 1 para. 5(b) substituted (28.7.2000) by 2000 c. 19, s. 78(4)