SCHEDULES
SCHEDULE 1 Supplementary Provisions Relating to Contributions of Classes 1, 1A, 1B, 2 , 3 and 3A
Class 1A contributions
F15
Regulations F2made by the Inland Revenue may—
(a)
make provision for calculating the amount of Class 1A contributions so as to avoid fractional amounts;
(b)
modify section 10 above in relation to cases where F3something is provided or made available by reason of two or more employed earner’s employments under different employers.