SCHEDULE Transitional and Consequential Provision
Health and Social Care Levy (Repeal) Act 2022 (2022 c 43) | Legislation

SCHEDULE Transitional and Consequential Provision

Section 2(4)

Class 1A contributions other than contributions in respect of certain termination awards and sporting testimonial payments

1

(1)     This paragraph applies to Class 1A contributions payable for the tax year 2022–23 other than Class 1A contributions in respect of—

(a)     a relevant sporting testimonial payment, or

(b)     a relevant termination award.

(2)     Section 10 of the Social Security Contributions and Benefits Act 1992 (Class 1A contributions: benefits in kind etc) has effect in relation to a Class 1A contribution to which this paragraph applies as if in subsection (5) for the words from “means†to the end there were substituted “is 14.53%â€.

(3)     Section 10 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1A contributions: benefits in kind etc) has effect in relation to a Class 1A contribution to which this paragraph applies as if in subsection (5) for the words from “means†to the end there were substituted “is 14.53%â€.

(4)     In this paragraph and in paragraph 2—

“relevant sporting testimonial payment†means a sporting testimonial payment (within the meaning given by section 226E(6) of the Income Tax (Earnings and Pensions) Act 2003) to which regulation

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