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The Employer’s Contributions Re-imbursement Regulations (Northern Ireland) 1996
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- Northern Ireland Statutory Rules
- 1996 No. 30
- Regulation 10
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Qualifying employees with more than one employment
10. Where an employee is a qualifying employee in relation to more than one employer at the same time, the right to make deductions shall be confined to the employer—
(a)with whom the qualifying employee’s employment began first, and
(b)certified on the deductions certificate as the employer entitled to make the deductions.
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