National Insurance Contributions Act 2014

15Office holders who receive “earnings” to be employed earners

This section has no associated Explanatory Notes

(1)In section 2(1)(a) of SSCBA 1992 (definition of “employed earner”), omit “general”.

(2)In section 2(1)(a) of SSCB(NI)A 1992 (definition of “employed earner”), omit “general”.

(3)Schedule 2 makes provision that is consequential upon office holders in receipt of “earnings” (as opposed to “general earnings”) being employed earners.

(4)The amendments made by this section and Schedule 2 come into force at the end of the period of 2 months beginning with the day on which this Act is passed.