This section has no associated Explanatory Memorandum
8.—(1) Regulation 40B (exception from liability to pay Class 1A contributions for tax year 2017-18 in respect of sporting testimonial payments) is amended as follows.
(2) In the heading omit “for tax year 2017-18”.
(3) In paragraph (1) after “for the tax year 2017-18” insert “and subsequent tax years”.
(4) In paragraph (2) omit “for the tax year 2017-18”.