Point in time view as at 01/10/2021.
There are currently no known outstanding effects for the Finance Act 2020, Paragraph 39.
39(1)The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) are amended as follows.U.K.
(2)In regulation 22B (amounts to be treated as earnings: Part 7A of ITEPA 2003) in paragraph (3A)(a) after “paragraph 1” insert “ or 1A ”.
(3)In regulation 22C (amounts to be treated as earnings paid to or for the benefit of the earner: Schedule 11 to F(No.2)A 2017) in paragraph (1)—
(a)after “paragraph 1” insert “ or 1A ”, and
(b)after “paragraph 1(2)” insert “ or 1A(3) or (4) ”.
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