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Regulation 3 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

Original text. Later amendments are not shown.

In regulation 2(1) insert in the appropriate place—

  • ““secondary threshold” means the secondary threshold for Class 1 contributions for the purposes of section 5(1) of the Social Security Contributions and Benefits Act 1992f1;”

Annotations

Footnotes

f1

1992 c. 4. Section 5 was substituted by paragraph 1 of Schedule 9 to the Welfare Reform and Pensions Act 1999 (c. 30) and subsection (1) was amended by section 1(1)(a) of the National Insurance Contributions Act 2008 (c. 16).