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Paragraph 5 F1

Northern Ireland

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

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 substituted (9.9.1998) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 58(6); S.R. 1998/312, art. 2(a), Sch. Pt. I

F2

Words in Sch. 1 para. 5 inserted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 33 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

F3

Words in Sch. 1 para. 5(b) substituted (28.7.2000) by 2000 c. 19, s. 78(4)

Notes on Schedule 1

Textual amendments

F1

Words in heading to Sch. 1 inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(1); S.R. 1998/312, art. 2(d), Sch. Pt. III

F2

Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 21; S.I. 2015/1670, art. 2(b)

Notes on Class 1A contributions

Textual amendments

F1

Cross-heading substituted (9.9.1998) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 58(6); S.R. 1998/312, art. 2(a), Sch. Pt. I