Paragraph 5 F1

England, Wales and Scotland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 1 para. 1(3)(a) (b) repealed by Pensions Act 2007 Sch. 4 para. 45(2)(a) Sch. 7 Pt. 7
Sch. 1 para. 1(3)(c) words substituted by Pensions Act 2007 Sch. 4 para. 45(2)(b)
Sch. 1 para. 1(3)(d) words substituted by Pensions Act 2007 Sch. 4 para. 45(2)(c)
Sch. 1 para. 1(6)(a) (b) repealed by Pensions Act 2007 Sch. 4 para. 45(3) Sch. 7 Pt. 7
Sch. 1 para. 1(9) words repealed by Pensions Act 2007 Sch. 4 para. 45(4)

Regulations F2made by the Inland Revenue may—

(a)

make provision for calculating the amount of Class 1A contributions so as to avoid fractional amounts;

(b)

modify section 10 above in relation to cases where F3something is provided or made available by reason of two or more employed earner’s employments under different employers.

Annotations

Textual amendments

F1: Sch. 1 para. 5 and cross-heading substituted (8.9.1998) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(6); S.I. 1998/2209, art. 2(a), Sch. Pt. 1
F2: Words in Sch. 1 para. 5 inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 34; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F3: Words in Sch. 1 para. 5(b) substituted (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 74(4), 86 (with s. 74(8))

Notes on Schedule 1

Textual amendments

F1: Word in Sch. 1 heading inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(1); S.I. 1998/2209, art. 2(c), Sch. Pt. 3
F2: Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 12; S.I. 2015/1475, art. 3(b)