7. In regulation 36 (reduction of Class 1A contribution in respect of things provided in connection with two or more employments or to two or more earners)—
(a)in paragraph (1) for “to which Chapter II of Part V of the Taxes Act applies” substitute “ other than excluded employments within the meaning of the benefits code (see Chapter 2 of Part 3 of ITEPA 2003) ”; and
(b)in paragraph (2) omit “(or, where regulation 35 applies, shall be further reduced)”.