Treatment of 2 or more employers as one E+W+S

11.—(1) Where this regulation applies, the employers concerned are to be treated as one for the purposes of determining the amount which may be deducted in accordance with regulation 5 or 6.

(2) This regulation applies where–

(a) an employer is entitled to make deductions in accordance with these Regulations in relation to a qualifying employee; and

(b) earnings paid to or for the benefit of that employee are for the purposes of determining the amount of Class 1 contributions payable aggregated by virtue of regulation 12(1)(a) of the Contributions Regulations M1 .

Marginal Citations

M1 Regulation 12(1)(a) was amended by S.I. 1985/1398.