The Social Security Contributions (Consequential Provisions) Regulations 2007 No. 1056

Application of Paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (and corresponding provision for Northern Ireland)

2.—(1) Paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 shall apply (to the extent that it does not otherwise) where an amount is retrospectively treated as earnings by regulations made by virtue of section 4B(2) of that Act.

(2) Paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 shall apply (to the extent that it does not otherwise) where an amount is retrospectively treated as earnings by regulations made by virtue of section 4B(2) of that Act.