PART 1Amendment of the Social Security (Contributions) Regulations 2001

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1

Amend regulation 43 (exception from liability for Class 2 contributions)10 as follows.

2

In the heading omit “liability for”.

3

In paragraph (1), after sub-paragraph (a) insert—

ab

in respect of the whole of which the earner is in receipt of employment and support allowance;

4

In paragraphs (1) and (3) for “liability to pay” substitute “paying”.