PART 2 ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS
F1Practices avoiding or reducing liability for contributions31
1
If an officer of the Board is satisfied that—
a
a practice exists as to the making of irregular or unequal payments of earnings; and
b
by reason of the practice the liability for earnings-related contributions is avoided or reduced,
he may, and if requested to do so by either the earner or the secondary contributor shall, decide whether to issue a direction to secure that the same contributions are payable as would be payable if the practice were not followed.
2
A direction under paragraph (1)—
a
shall specify the date from which it is to have effect, which shall not be earlier than that on which it is given;
b
shall have effect until—
i
the direction is superseded by the giving of a further direction, or
ii
an officer of the Board is satisfied that the practice has ceased, or has ceased to have the effect mentioned in paragraph (1)(b); and
c
shall be given to the earner and the secondary contributor concerned.
This is subject to the qualification in paragraph (3).
3
A direction under paragraph (1) need not be given to an earner if the officer of the Board is for any reason unable to ascertain his identity or whereabouts.
4
This regulation does not limit the operation of regulation 30.