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Regulation 3 Prescribed general earnings in respect of which Class 1A contributions not payable

Original text. Later amendments are not shown.

Class 1A contributionsf1 are not to be payable in respect of general earnings which are payments made to an employed earner in respect of the cost of a coronavirus test taken, or to be taken, by that employed earner.

Annotations

Footnotes

f1

See section 1(2)(b) of the 1992 Act and section 1(2)(b) of the 1992 NI Act.