Regulation 4 Amendment of the Social Security (Contributions) Regulations 2001
(1)
Amend regulation 27 (payments to directors which are to be disregarded)f1 as follows.
(2)
In paragraph (5)(c)(ii) after “spouse,” insert “civil partner,”.
Annotations
Footnotes
- f1
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Paragraph (5) was amended by regulation 5 of S.I. 2004/770.