Social Security Contributions and Benefits Act 1992

[F1 Class 1A contributions E+W+S

Textual Amendments

F1 Sch. 1 para. 5 and cross-heading substituted (8.9.1998) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(6); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

5 E+W+S Regulations [F2 made by the Inland Revenue] may—

(a) make provision for calculating the amount of Class 1A contributions so as to avoid fractional amounts;

(b) modify section 10 above in relation to cases where [F3 something is provided or made available] by reason of two or more employed earner’s employments under different employers.]

Textual Amendments

F2 Words in Sch. 1 para. 5 inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 34; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F3 Words in Sch. 1 para. 5(b) substituted (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 74(4), 86 (with s. 74(8))