This section has no associated Explanatory Memorandum
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.