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Non-segregated multi-employer schemes
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14.—(1) This regulation applies to multi-employer schemes which are not segregated schemes.
(2) Section 24 and Schedule 14 apply with the following modifications.
(3) In section 24(2) the reference to—
(a)“An employer” is to be read as a reference to “The principal employer”, and
(b)“the employer’s national insurance contributions” is to be read as a reference to “the employers’ national insurance contributions”.
(4) In Schedule 14—
(a)in paragraph 2(2) references to “the employer’s national insurance contributions” are to be read as references to “the employers’ national insurance contributions”, and
(b)in paragraph 2(5) the reference to “the employer is” is to be read as a reference to “the employers are”.
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