PART 2U.K. ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS

[F1Practices avoiding or reducing liability for contributionsU.K.

31.—(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(i)the direction is superseded by the giving of a further direction, or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.]