Amendment of the principal Regulations3

1

Amend paragraph 9(2) of Schedule 4 as follows.

2

For the words from “but the employee has paid” to the end of the sub-paragraph substitute—

  • but the employee—

    1. a

      has paid, or

    2. b

      is treated, by virtue of section 6A of the Act9, as having paid,

    primary Class 1 contributions in that year, the employer shall nevertheless give the employee such a certificate showing the information referred to in sub-paragraph (1)10.