# The Social Security (Contributions) Regulations 2001, Paragraph 3: Payments discharging liability for secondary Class 1 contributions following election under paragraph 3B of Schedule 1 to the Contributions and Benefits Act


A payment by way of the discharge of any liability for secondary Class 1 contributions which has been transferred from the secondary contributor to the employed earner by election made jointly by them for the purposes of paragraph 3B(1) of Schedule 1 to the Contributions and Benefits Act (elections about contribution liability in respect of relevant employment income) .

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