Schedule 2, Part I, paragraph 13(3)

The references in subsection (4) of section 215 to the Social Security Contributions and Benefits Act 1992 include the Social Security Act 1975; and that subsection applies to any question arising whether an employer’s contribution was or would have been payable as mentioned in sub-paragraph (1) or (2).

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Source: legislation.gov.uk · retrieved 2026-09-04