Regulation 15 Amendment of the principal Regulations
In regulation 103(2) (Class 4 liability of earners treated as self-employed who would otherwise be employed earners) for the words from “of an amount equal” to the end substitute—
“of an amount equal to the aggregate of—
(a)the main Class 4 percentage of so much of the total of those earnings as exceeds the lower, but does not exceed the higher, of the money sums, and
(b)the additional Class 4 percentage of so much of the total of those earnings as exceeds the higher of the money sums,
for the time being specified in section 18(1A)f1.”.
Annotations
Footnotes
- f1
-
Subsection (1A) was inserted by section 3(3) of the Contributions Act.