# Social Security Act 1975, Paragraph 4


Regulations may, in relation to Class 1 contributions, make provision—
(a) for calculating the amounts payable according to a prescribed scale or otherwise adjusting them so as to avoid fractional amounts or otherwise facilitate computation ;
(b) for requiring that the liability in respect of a payment made in a tax week, in so far as the liability depends on any conditions as to a person's age or retirement, shall be determined as at the beginning of the week or as at the end of it;
(c) for securing that liability is not avoided or reduced by a person following in the payment of earnings any practice which is abnormal for the employment in respect of which the earnings are paid ; and
(d) without prejudice to the foregoing sub-paragraph, for enabling the Secretary of State, where he is satisfied as to tne existence of any practice in respect of the payment of earnings whereby the incidence of Class 1 contributions is avoided or reduced by means of irregular or unequal payments, to give directions for securing that such contributions are payable as if that practice were not followed.

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Source: https://www.legislation.gov.uk/ukpga/1975/14/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/social-security-act-1975/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.