Section 75K(5)

In subsections (3) and (4)— “employed earner” and “self-employed earner” have the meaning given by section 2 of the Social Security Contributions and Benefits Act 1992, subject for these purposes to the effect of regulations made under section 2(2)(b) of that Act (persons who are to be treated as employed or self-employed earners); “employment”, in the case of employment as an employed or self-employed earner, has the meaning given by section 122 of that Act; “secondary contributor”, as regards an employed earner, means a person who— is indicated by section 7(1) of that Act, as that subsection has effect subject to section 7(2) of that Act, as being a secondary contributor as regards the earner, or is indicated by regulations under section 7(2) of that Act as being a person to be treated as a secondary contributor as regards the earner.

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