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39(1)The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) are amended as follows.
(2)In regulation 22B (amounts to be treated as earnings: Part 7A of ITEPA 2003) in paragraph (3A)(a) after “paragraph 1” insert “or 1A”.
(3)In regulation 22C (amounts to be treated as earnings paid to or for the benefit of the earner: Schedule 11 to F(No.2)A 2017) in paragraph (1)—
(a)after “paragraph 1” insert “or 1A”, and
(b)after “paragraph 1(2)” insert “or 1A(3) or (4)”.
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