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The National Insurance (Collection of Graduated Contributions) Amendment Regulations 1971
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Payment of graduated contributions to Collector
6. All amounts of graduated contributions which are deductible from any payment of emoluments under the provisions of this Schedule, together with an equal amount by way of employer's graduated contributions, shall be paid to the Collector within the time limited for the payment of income tax, if any, deductible from that payment of emoluments or, if income tax is not so deductible, the time which would be so limited if income tax were so deductible.
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