Regulation 3 Amendment of Schedule 1 to the principal Regulations

(1)

Schedule 1 to the principal Regulations (which, with extensions and modifications, are provisions of the Income Tax (Employments) Regulations 1973^f1 as they apply to earnings-related contributions under the Social Security Act 1975) shall be amended in accordance with the following provisions of this Regulation.

(2)

In Regulation 13(6)(b)(vi)^f2 in that Schedule (calculation of deduction) the words “(other than earnings in respect of which primary Class 1 contributions are payable at the reduced rate)” shall be omitted.

(3)

In Regulation 25(a)(ii)^f3 in that Schedule (certificate of contributions paid) the words “(other than earnings in respect of which primary Class 1 contributions were payable at the reduced rate)” shall be omitted.

(4)

In Regulation 3OA(2)(g)^f4 in that Schedule (special return by employer at end of voyage period) the words “(other than earnings in respect of which primary Class 1 contributions were payable at the reduced rate)” shall be omitted.

Annotations

Footnotes

f1: S.I. 1973/334.
f2: Sub-paragraph (b)(vi) was inserted by S.I. 1987/413.
f3: Regulation 25 was inserted by S.I. 1984/77 and sub-paragraph (a)(ii) was substituted by S.I. 1987/413.
f4: Regulation 30A was inserted by S.I. 1982/206 and sub-paragraph (2)(g) was inserted by S.I. 1987/413.