Point in time view as at 06/09/1999.
Social Security Act 1998, Section 49 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
After subsection (3) of section 3 of the Contributions and Benefits Act there shall be inserted the following subsections—
“(4)Subsection (5) below applies to regulations made for the purposes of subsection (2) above which make special provision with respect to the earnings periods of directors and former directors of companies.
(5)Regulations to which this subsection applies may make provision—
(a)for enabling companies, and directors and former directors of companies, to pay on account of any earnings-related contributions that may become payable by them such amounts as would be payable by way of such contributions if the special provision had not been made; and
(b)for requiring any payments made in accordance with the regulations to be treated, for prescribed purposes, as if they were the contributions on account of which they were made.”
Commencement Information
I1S. 49 in force at 8.9.1998 by S.I. 1998/2209, art. 2(a), Sch. Pt. I
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