National Insurance Contributions Act 2022
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Change 1
7 Veteran conditions
(1) The veteran conditions are that— (a) the earner has served for at least one day as a member of any of the regular forces, (b) the employment is employment in a civilian capacity, and (c) the earnings are paid during the period of one year beginning with the earner’s first day of employment in a civilian capacity since the earner last ceased to be a member of any of the regular forces. (2) For the purposes of subsection (1)(c), it is immaterial if the earner’s first day of employment in a civilian capacity was before the start of the tax year 2022-23 (or, in a case where section 6(5) applies, the tax year 2021-22).
7 Veteran conditions
(1) The veteran conditions are that— (a) the earner has served for at least one day as a member of any of the regular forces, (b) the employment is employment in a civilian capacity, and (c) the earnings are paid during the period of one year beginning with the earner’s first day of employment in a civilian capacity since the earner last ceased to be a member of any of the regular forces. (2) For the purposes of subsection (1)(c), it is immaterial if the earner’s first day of employment in a civilian capacity was before the start of the tax year 2022-23 (or, in a case where section 6(5) applies, the tax year 2021-22).
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