Related Commentary  

72(1)  Paragraphs (2) and (3) apply in relation to the payment of a Class 1A contribution if

(a)there is a change in the employer who is liable to pay earnings to or for the benefit of all the persons who are employed in a business in respect of their employment in that business; and

(b)the employees in question are those who ceased to be employed in that business before the change of employer occurred.

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