PART 2 ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS

F1Practices avoiding or reducing liability for contributions31

1

If an officer of the Board is satisfied that—

a

a practice exists as to the making of irregular or unequal payments of earnings; and

b

by reason of the practice the liability for earnings-related contributions is avoided or reduced,

he may, and if requested to do so by either the earner or the secondary contributor shall, decide whether to issue a direction to secure that the same contributions are payable as would be payable if the practice were not followed.

2

A direction under paragraph (1)—

a

shall specify the date from which it is to have effect, which shall not be earlier than that on which it is given;

b

shall have effect until—

i

the direction is superseded by the giving of a further direction, or

ii

an officer of the Board is satisfied that the practice has ceased, or has ceased to have the effect mentioned in paragraph (1)(b); and

c

shall be given to the earner and the secondary contributor concerned.

This is subject to the qualification in paragraph (3).

3

A direction under paragraph (1) need not be given to an earner if the officer of the Board is for any reason unable to ascertain his identity or whereabouts.

4

This regulation does not limit the operation of regulation 30.