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3.—(1) Regulation 22E(1) of the principal Regulations (reduction of certain Class 1A contributions on account of the number of employments in the cases of a car made available by reason of 2 or more employments and of a car made available to 2 or more employed earners) shall be amended as follows.
(2) In the heading for the words “a car made available” in both places where they occur there shall be substituted the words “something provided or made available”.
(3) In paragraph (1)(a) for the words “a car is made available for private use” in both paragraphs (i) and (ii) there shall be substituted the words “something is provided or made available”.
(4) In paragraph (2) for the words “the car is made available” there shall be substituted the words “the thing is provided or made available”.
Regulations 22A to 22G were inserted by S.R. 1992 No. 126, regulation 2.
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