48Apportionment of payments etc. made for more than one earner
After subsection (2) of section 3 of the Contributions and Benefits Act (“earnings” and “earner”) there shall be inserted the following subsection—
“(2A)Regulations made for the purposes of subsection (2) above may provide that, where a payment is made or a benefit provided to or for the benefit of two or more earners, a proportion (determined in such manner as may be prescribed) of the amount or value of the payment or benefit shall be attributed to each earner.”
Commencement Information
I1S. 48 in force at 8.9.1998 by S.I. 1998/2209, art. 2(a), Sch. Pt. I