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67.—(1) Subject to the provisions of regulations 68 and 70, earnings-related contributions and Class 1B contributions shall be paid, accounted for and recovered in like manner as income tax deducted from the emoluments of an office or employment by virtue of regulations under section 203 of the Taxes Act (PAYE).
(2) In any case to which this regulation applies, the provisions contained in Schedule 4, (which contains provisions derived from the Income Tax Acts and the Income Tax (Employments) Regulations 1993(1) with extensions and modifications) shall apply to and for the purposes of earnings-related contributions and Class 1B contributions.
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