Regulation 7

In regulation 67(1) (collection and recovery of earnings-related contributions, and Class 1B contributions)^f1—

(a)

for “the general earnings from an office or employment” substitute “PAYE income”; and

(b)

after paragraph (1) insert—

“(1A)
PAYE income has the meaning given in section 683 of ITEPA 2003.”^f2.

Annotations

f1: Regulation 67 was amended by S.I. 2004/770, 2008/636 and 2012/821.
f2: Section 122 of the Social Security Contributions and Benefits Act 1992, as amended by paragraphs 169 and 178 of Schedule 6 to ITEPA 2003 and section 121 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, as amended by paragraphs 190 and 199 of Schedule 6 to ITEPA 2003; defines “ITEPA 2003” as meaning the Income Tax (Earnings and Pensions) Act 2003.