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35.—(1) This regulation applies if—
(a)a car is provided or made available to an employed earner by reason of two or more employed earner’s employments, whether under the same employer or different employers; or
(b)a car is provided or made available to two or more employed earners concurrently by reason of their respective employed earner’s employments under the same employer,
and all of those employed earner’s employments are employments to which Chapter II of Part V of the Taxes Act applies.
(2) If this regulation applies—
(a)the amount of any Class 1A contribution which would be payable for the year by the person liable to pay such contribution shall, in the circumstances described in paragraph (3)(a), be so reduced as to equal the amount which would have been payable on the assumption mentioned in paragraph (3)(a);
(b)the amount of any Class 1A contribution which would be payable for the year by the person liable to pay such contribution shall, in the circumstances described in paragraph (3)(b), be so reduced as to equal the amount which would have been payable on the assumption mentioned in paragraph (3)(b).
(3) For the purposes of—
(a)paragraph (2)(a), the circumstances are that the aggregate use of the car for business travel in all the employed earner’s employments concerned is not less than 18,000 miles (or such lower figure as would be applicable by virtue of paragraph 3(a) of Schedule 6 to the Taxes Act (reduction for periods when the car was unavailable for use) by reason of the car being unavailable within the meaning of paragraph 9 of that Schedule) and the assumption is that in each of those employments the car was used for business travel for at least 18,000 miles (or such lower figure as would be applicable by virtue of paragraph 3(a) of that Schedule);
(b)paragraph (2)(b), the circumstances are that the aggregate use of the car for business travel in all the employed earner’s employments concerned is more than 2,500 miles but less than 18,000 miles (or such lower figures as would be applicable by virtue of paragraph 3 of Schedule 6 to the Taxes Act (reduction for periods of unavailability) by reason of the car being unavailable within the meaning of paragraph 9 of that Schedule) and the assumption is that in each of those employments the car was used for business travel for more than 2,500 miles but less than 18,000 miles (or such lower figures as would be applicable by virtue of paragraph 3 of that Schedule).
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