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Paragraph 5A 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Sch. 1 para. 1(3)(a) (b) repealed by Pensions Act 2007 Sch. 4 para. 45(2)(a) Sch. 7 Pt. 7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Sch. 1 para. 1(6)(a) (b) repealed by Pensions Act 2007 Sch. 4 para. 45(3) Sch. 7 Pt. 7
Sch. 1 para. 1(9) words repealed by Pensions Act 2007 Sch. 4 para. 45(4)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 make provision for calculating the amount of Class 1B contributions so as to avoid fractional amounts.

Annotations

Textual amendments

F1: Sch. 1 para. 5A and cross-heading inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(7); S.I. 1998/2209, art. 2(b)(c), Sch. Pts. 2, 3
F2: Words in Sch. 1 para. 5A 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)

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)