Amendment of the principal Regulations
3.—(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—
(a)has paid, or
(b)is treated, by virtue of section 6A of the Act(1), 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)(2).”.
Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform and Pensions Act 1999 (c. 30). For the construction, in relation to Northern Ireland, of references in the principal Regulations to enactments not applying there, see regulation 156(3) of those Regulations.
Sub-paragraph (1) was amended by regulation 16(3) of S.1. 2003/193.