Related Commentary  

41  [Repealed by PA 2014, s. 24 and Sch. 13, para. 29.]


S. 41 repealed by PA 2014, s. 24 and Sch. 13, para. 29, with effect from 6 April 2016 (as not brought into force by any earlier order under PA 2014, s. 56(1)). Former s. 41 read as follows:

“Reduced rates of Class 1 contributions

41(1)  Subsections (1A) to (1E) apply where–

(a)the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment, and

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