162(1) Contributions received by the Inland Revenue shall be paid by them into the National Insurance Fund after deducting the appropriate national health service allocation.
162(2) [Repealed by NICA 2002, s. 7 and Sch. 2.]
162(2A) The reference to contributions in subsection (1) above includes to payments on account of contributions made in accordance with regulations under section 3(5) of the Contributions and Benefits Act (payments on account of directors’ contributions).
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.