# Social Security Contributions and Benefits Act 1992, Paragraph 5

Extent: E+W+S

Regulations made 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 something is provided or made available by reason of two or more employed earner’s employments under different employers.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.