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Legislation
National Insurance Contributions Act 2014

Crossheading Other provision

  • Section 15 Office holders who receive “earnings” to be employed earners
  • Section 16 Armed Forces early departure payments retrospectively disregarded
  • Section 17 Repeal of certain redundant reliefs relating to Class 4 contributions
  • Section 18 Certain orders and regulations in respect of Northern Ireland
  1. Other provision
  2. Office holders who receive “earnings” to be employed earners

Section 15 | Office holders who receive “earnings” to be employed earners

From legislation.gov.uk

(1)In section 2(1)(a) of SSCBA 1992 (definition of “employed earner”), omit “general”.

(2)In section 2(1)(a) of SSCB(NI)A 1992 (definition of “employed earner”), omit “general”.

(3)Schedule 2 makes provision that is consequential upon office holders in receipt of “earnings” (as opposed to “general earnings”) being employed earners.

(4)The amendments made by this section and Schedule 2 come into force at the end of the period of 2 months beginning with the day on which this Act is passed.

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