Related Commentary  

40(1)  Class 1A contributions shall not be payable in respect of the general earnings prescribed by paragraphs (2) to (7).

40(2)  The general earnings prescribed by this paragraph are those which are excluded from the calculation of a person’s earnings in respect of any employed earner’s employment by virtue of the following provisions of Schedule 3–

(za)[omitted by SI 2013/622, reg. 33,]

(a)in Part VI, paragraphs 2(b), 3 to 5, 7, 10 and 11;

(ab)in Part 7, paragraph 12;

(b)in Part VIII, paragraphs 4 to 5 and 13;

(c)in Part IX, paragraphs 3 to 7A; and

(d)in Part X, paragraphs 5, 9, 11 to 13 and 15.

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