Regulation 11 Treatment of 2 or more employers as one

(1)

Where this regulation applies, the employers concerned are to be treated as one for the purposes of determining the amount which may be deducted in accordance with regulation 5 or 6.

(2)

This regulation applies where–

(a)

an employer is entitled to make deductions in accordance with these Regulations in relation to a qualifying employee; and

(b)

earnings paid to or for the benefit of that employee are for the purposes of determining the amount of Class 1 contributions payable aggregated by virtue of regulation 12(1)(a) of the Contributions Regulations M1.

Annotations

Marginal citations

M1: Regulation 12(1)(a) was amended by S.I. 1985/1398.