Related Commentary  Related Cases

15(1)  Subject to regulation 7, for the purposes of determining whether earnings-related contributions are payable in respect of earnings paid to or for the benefit of an earner in a given earnings period, and, if so, the amount of the contributions, where in that period earnings in respect of different employed earner’s employments are paid to or for the benefit of the earner–

(a)by different secondary contributors who in respect of those employments carry on business in association with each other;

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