PART 2 U.K. ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS

Liability for Class 1 contributions of persons over pensionable age U.K.

29.  If—

(a) earnings are paid to or for the benefit of an earner after he attains pensionable age; and

(b) those earnings would normally fall to be paid before the date on which he reaches pensionable age,

section 6(3) of the Act (liability for Class 1 contributions) F1 shall not operate to except him from liability for primary Class 1 contributions in respect of those earnings.

Textual Amendments

F1 Section 6 was substituted by paragraph 2 of Part I of Schedule 9 to the Welfare Reform Act.