# The Social Security (Contributions) Regulations 2001, Paragraph


This paragraph only applies in the case of an employee who is in lower paid employment, within the meaning of section 217 of ITEPA 2003

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/V/paragraph/wrapper15n1 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-wrapper15n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.