[F1 Class 1A contributionsE+W+S
Textual Amendments
F1Sch. 1 para. 5 and cross-heading substituted (8.9.1998) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(6); S.I. 1998/2209, art. 2(a), Sch. Pt. 1
5E+W+SRegulations [F2made by the Inland Revenue] may—
(a)make provision for calculating the amount of Class 1A contributions so as to avoid fractional amounts;
(b)modify section 10 above in relation to cases where [F3something is provided or made available] by reason of two or more employed earner’s employments under different employers.]
Textual Amendments
F2Words in Sch. 1 para. 5 inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 34; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F3Words in Sch. 1 para. 5(b) substituted (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 74(4), 86 (with s. 74(8))