Regulation 3 Amendments to the Social Security (Contributions) Regulations (Northern Ireland) 1979

In regulation 19 (payments to be disregarded) after paragraph (1)(zp)^f1 add—

“(zq)

a payment by way of the discharge of any liability for secondary Class 1 contributions which is transferred from the secondary contributor to the employed earner by an election made jointly by them for the purposes of paragraph 3B(1) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992.”.