Finance Act 2020

39(1)The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) are amended as follows.U.K.

(2)In regulation 22B (amounts to be treated as earnings: Part 7A of ITEPA 2003) in paragraph (3A)(a) after “paragraph 1” insert “ or 1A ”.

(3)In regulation 22C (amounts to be treated as earnings paid to or for the benefit of the earner: Schedule 11 to F(No.2)A 2017) in paragraph (1)—

(a)after “paragraph 1” insert “ or 1A ”, and

(b)after “paragraph 1(2)” insert “ or 1A(3) or (4) ”.