Related Commentary  Related HMRC Manuals

442A(1)  Relief is available under this section against an amount counting as employment income under section 438 (“the employment income amount”) if–

(a)an agreement having effect under paragraph 3A of Schedule 1 to the Contributions and Benefits Act has been entered into allowing the secondary contributor to recover from the employee the whole or part of any secondary Class 1 contribution in respect of that amount, or

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