# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 147B: Interpretation of Part 7A


In this Part—
“monthly pay bill” means the total amount of earnings paid by a person in a tax month on which Class 1 secondary contributions would be payable but for the condition in section 6(1)(b) of the Contributions and Benefits Act (liability for Class 1 contributions).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/147B (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-147B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.