PART 3Sporting testimonial payments
8
1
Regulation 40B (exception from liability to pay Class 1A contributions for tax year 2017-18 in respect of sporting testimonial payments) is amended as follows.
2
In the heading omit “for tax year 2017-18”.
3
In paragraph (1) after “for the tax year 2017-18” insert “and subsequent tax years”.
4
In paragraph (2) omit “for the tax year 2017-18”.