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The Social Security (Contributions) Regulations 2001
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- 2001 No. 1004
- PART 3
- Regulation 39
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Calculation of Class 1A contributions
39. Where a person is liable to pay a Class 1A contribution in accordance with section 10 of the Act (Class 1A contributions: benefits in kind, etc) the amount of that contribution shall be calculated to the nearest penny, and any amount of a halfpenny or less shall be disregarded.
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