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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide disregards, in the computation of an earner’s liability to Class 1 National Insurance contributions, for payments of operational allowances made by the Secretary of State to members of Her Majesty’s forces.

These Regulations do not impose new costs on business.