- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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The Social Security (Contributions) Regulations 2001
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Changes over time for: Paragraph 12B
Version Superseded: 06/04/2016
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Point in time view as at 12/04/2015. This version of this provision has been superseded.
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[F1Information about payments to the employee, etcU.K.
[F212B. In cases—
(a)falling within paragraph 30 of Schedule 4, or
(b)where the employer has no obligation to deduct or repay tax in accordance with regulation 21 of the PAYE Regulations
the amount of the payment after statutory deductions, being the amount of the payment referred to in paragraph 3 minus the total amount of primary Class 1 contributions for the period (see paragraph 10(c)) minus the value of the deduction due under the Education (Student Loans) (Repayment) Regulations 2009 or the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009.]]
Textual Amendments
F1Sch. 4A, Sch. 4B inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 14, Sch.
F2Sch. 4A paras. 12A-12D inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 28
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