Amendment of regulation 119 of the principal Regulations
9. In regulation 119 (conditions as to residence or presence in Great Britain)(1)—
(a)in paragraph (1) after “Class 1A contributions”, insert “or Class 1B contributions”;
(b)in paragraph (1)(b) for “or Class 1A contributions,”, substitute “, Class 1A contributions or Class 1B contributions,” and after “secondary contributor”, insert “or the person liable for the payment of Class 1B contributions”;
(c)after paragraph (2)(b), add—
“(c)no Class 1B contribution shall be payable in respect of any PAYE settlement agreement in connection with such employment,”.
(1)
Regulation 119 was amended by regulation 3 of S.I. 1989/572 and regulation 8 of S.I. 1992/97.