Social Security Act 1998 (c. 14)

SCHEDULES

SCHEDULE 7 Minor and consequential amendments

Social Security Contributions and Benefits Act 1992 (c. 4)

57 After subsection (2) of section 6 of that Act (liability for Class 1 contributions) there shall be inserted the following subsection—

“(2A) No primary or secondary Class 1 contribution shall be payable in respect of earnings if a Class 1B contribution is payable in respect of them.”