7
In regulation 36 (reduction of Class 1A contribution in respect of things provided in connection with two or more employments or to two or more earners)—
a
in paragraph (1) for “to which Chapter II of Part V of the Taxes Act applies” substitute “
other than excluded employments within the meaning of the benefits code (see Chapter 2 of Part 3 of ITEPA 2003)
”
; and
b
in paragraph (2) omit “(or, where regulation 35 applies, shall be further reduced)”.