2(1)Subject to sub-paragraph (2), regulations may enable the [F1Inland Revenue] to determine in prescribed circumstances that an earner, or any group of earners whose employment falls within a particular category or description of contracted-out employments, has been in such employment from a date (“the determined date”) earlier than would otherwise be the case.N.I.
(2)The determined date for any earner may not be earlier than—
(a)the date on which his relevant employment began, or
(b)the date on which a contracting-out certificate was issued in respect of it,
whichever is the later.
Textual Amendments
F1Words in Sch. 1 para. 2(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 77(2); S.R. 1999/149, art. 2(c), Sch. 2