SCHEDULES
SCHEDULE 2The loan charge: consequential amendments
PART 2Amendments in consequence of section 16
Social Security (Contributions) Regulations 2001
39
(1)
The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) are amended as follows.
(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)
”
.