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.”.