PART 1Secondary Class 1 contributions

Veterans

7Veteran conditions

(1)

The veteran conditions are that—

(a)

the earner has served for at least one day as a member of any of the regular forces,

(b)

the employment is employment in a civilian capacity, and

(c)

the earnings are paid during the period of one year beginning with the earner’s first day of employment in a civilian capacity since the earner last ceased to be a member of any of the regular forces.

(2)

For the purposes of subsection (1)(c), it is immaterial if the earner’s first day of employment in a civilian capacity was before the start of the tax year 2022-23 (or, in a case where section 6(5) applies, the tax year 2021-22).