2 Termination awards: Northern Ireland
National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (2019 c 23) | Legislation

2  Termination awards: Northern Ireland

(1)     Section 10 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1A contributions: benefits in kind etc) is amended as follows.

(2)     After subsection (1) insert—

“(1A)     A Class 1A contribution is payable for a tax year, in accordance with this section, in respect of an earner and the amount of a termination award if and so far as—

(a)     that amount counts as employment income of the earner under section 403 of ITEPA 2003 (charge on termination payments or benefits), and

(b)     the

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