# The Social Security (Contributions) Regulations 2001, Paragraph 2A: Payments connected to amounts within regulation 22B


(1) A payment (“A”) the subject of which represents, or arises or derives (whether wholly or partly or directly or indirectly) from, an amount (“B”) treated as remuneration under regulation 22B which has previously been included in an employed earner’s earnings for the purposes of assessing earnings-related contributions.
(2) Paragraph (1) does not apply to the extent that A exceeds B.
(3) For the purposes of determining whether paragraph (1) applies, A is to be treated as including the value of any payment made before A which represents, or arises or derives (whether wholly or partly or directly or indirectly) from, B.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/paragraph/2A (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-2A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.