[10A Class 1B contributions]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[Class 1B contributions]

[10A  Class 1B contributions]

[(1)     Where for any tax year a person is accountable to the Inland Revenue in respect of income tax on [general earnings] of his employees in accordance with a PAYE settlement agreement, a Class 1B contribution shall be payable by him for that tax year in accordance with this section.

(2)     The Class 1B contribution referred to in subsection (1) above is payable in

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