The Social Security Contributions (Limited Liability Partnership) Regulations 2014
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Change 1
7 Consequential amendments to the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000
(1) The Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000 are amended as follows. (2) In regulation 7(1) (worker's attributable earnings - calculation)— (a) in “Step One” after “arrangements” insert “ but excluding amounts on which Class 1 or Class 1A contributions are payable by virtue of regulation 3 or 4 of the Social Security Contributions (Limited Liability Partnership) Regulations 2014 ”; and (b) in “Step Seven”in sub-paragraph (a) after “Three” insert “ and payments within paragraph 25 of Part 10 of Schedule 3 to the Contributions Regulations ” .
7 Consequential amendments to the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000
(1) The Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000 are amended as follows. (2) In regulation 7(1) (worker's attributable earnings - calculation)— (a) in “Step One” after “arrangements” insert “ but excluding amounts on which Class 1 or Class 1A contributions are payable by virtue of regulation 3 or 4 of the Social Security Contributions (Limited Liability Partnership) Regulations 2014 ”; and (b) in “Step Seven”in sub-paragraph (a) after “Three” insert “ and payments within paragraph 25 of Part 10 of Schedule 3 to the Contributions Regulations ” .
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