SCHEDULES

SCHEDULE 1 Supplementary provisions relating to contributions of Classes 1, 1A, F31B, 2 F5, 3 and 3A

Annotations:
Amendments (Textual)
F5

Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 12; S.I. 2015/1475, art. 3(b)

F1 Class 1A contributions

Annotations:
Amendments (Textual)
F1

Sch. 1 para. 5 and cross-heading substituted (8.9.1998) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(6); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

5

Regulations F2made by the Inland Revenue may—

a

make provision for calculating the amount of Class 1A contributions so as to avoid fractional amounts;

b

modify section 10 above in relation to cases where F4something is provided or made available by reason of two or more employed earner’s employments under different employers.