# National Insurance Contributions Act 2002, Paragraph 32


(1) Schedule 1 (supplementary provisions relating to contributions) is amended as follows.
(2) In paragraph 1—
(a) in sub-paragraph (2)(a), after “in respect of the aggregated earnings” insert “ attributable to section 8(1)(a) above ”, and
(b) in sub-paragraph (3)—
(i) after “amount of the primary Class 1 contribution” insert “ attributable to section 8(1)(a) above ”, and
(ii) for “rate of primary Class 1 contributions” (in each place) substitute “ main primary percentage ”.
(3) In paragraph 3(1), after “primary contribution” insert “ or a prescribed part of the earner’s primary contribution ”.

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Source: https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/32 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2002/schedule-1/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

