Regulation 10 Certificate of contributions paid
In paragraph 9(2) of Schedule 4 (deduction of earnings related contributions), omit the words “or the employee was not in the employer’s employment on the last day of the tax year”.
In paragraph 9(2) of Schedule 4 (deduction of earnings related contributions), omit the words “or the employee was not in the employer’s employment on the last day of the tax year”.