SCHEDULES

SCHEDULE 1E+W+S Supplementary provisions relating to contributions of Classes 1, 1A, [F11B,] 2 [F2, 3 and 3A]

Textual Amendments

F2Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 12; S.I. 2015/1475, art. 3(b)

General regulation - making powersE+W+S

9E+W+S[F3The Treasury may by regulations] provide that—

(a)for the purpose of determining whether a contribution is payable in respect of any person, or

(b)for determining the amount or rate of any contribution,

he is to be treated as having attained at the beginning of a week, or as not having attained until the end of a week, any age which he attains during the course of that week.