National Insurance Contributions Act 2014 (c. 7)

Other provision U.K.

15 Office holders who receive “earnings” to be employed earners U.K.

(1) In section 2(1)(a) of SSCBA 1992 (definition of “employed earner”), omit “general”.

(2) In section 2(1)(a) of SSCB(NI)A 1992 (definition of “employed earner”), omit “general”.

(3) Schedule 2 makes provision that is consequential upon office holders in receipt of “earnings” (as opposed to “general earnings”) being employed earners.

(4) The amendments made by this section and Schedule 2 come into force at the end of the period of 2 months beginning with the day on which this Act is passed.

Commencement Information

I1 S. 15 wholly in force at 13.5.2014; s. 15 in force at Royal Assent but the amendments made by this section come into force at 13.5.2014, see s. 15(4)