2. Except where regulation 8 applies, the amount, if any, of earnings-related contributions payable or, where section 6A of the Act F1 applies, treated as having been paid, in respect of earnings paid to or for the benefit of an earner in respect of an employed earner’s employment shall, subject to regulations 7 and 12 to 19, be assessed on the amount of such earnings paid, or treated as paid, in the earnings period specified in regulation 3, 4, 5, 6, or 9.
Textual Amendments
F1Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.