- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2001)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 06/04/2004
Point in time view as at 06/04/2001. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Social Security (Contributions) Regulations 2001, Section 42.
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42.—(1) A person shall be excepted from liability to pay a Class 1B contribution for any year in respect of—
(a)the amount of any of the chargeable emoluments under section 10A(4) of the Act of an employee included in a PAYE settlement agreement; and
(b)the total amount of income tax in respect of which that person is accountable to the Board in relation to emoluments of such an employee in accordance with a PAYE settlement agreement,
where the employee is a person falling within paragraph (2) or (3).
(2) The employee falls within this paragraph if he is subject to the legislation of a contracting party, other than the United Kingdom, to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 as adjusted by the Protocol signed at Brussels on 17th March 1993 F1.
(3) The employee falls within this paragraph if he is subject to the legislation of a country outside the United Kingdom in respect of which there is an Order in Council under section 179 of the Administration Act (reciprocal agreements with countries outside the United Kingdom) F2 giving effect to a reciprocal agreement.
(4) If a person is excepted from liability to pay a Class 1B contribution for any year under paragraphs (1) to (3), he shall be entitled, if he so wishes, to pay that contribution for that year.
Textual Amendments
F1OJ No. L1, 3.1.1994, p. 7.
F2Section 179 was amended by paragraph 70 of Schedule 2 to the Jobseekers Act 1995 (c. 18), paragraph 107 of Schedule 7 to the Social Security Act 1998, paragraph 15 of Schedule 7 to the Transfer Act, paragraph 2 of Schedule 6 to S.I. 1999/671 and paragraph 3(g) of Schedule 1 to the Tax Credits Act 1999 (c. 10).
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