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

8.  In regulation 72 (Class 1A contribution due on succession to business)(1)—

(a) in paragraph 1(a) omit “general”; and

(b) in paragraph (4)—

(i) omit the definition of “general earnings”; and

(ii) omit “general” in the definition of “relevant tax month”.

(1)

Regulation 72 was amended by S.I. 2004/770.