Paragraph 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) ”.