Related Commentary  Related HMRC Manuals

10A(1)  Where for any tax year a person is accountable to the Inland Revenue in respect of income tax on general earnings of his employees in accordance with a PAYE settlement agreement, a Class 1B contribution shall be payable by him for that tax year in accordance with this section.

10A(2)  The Class 1B contribution referred to in subsection (1) above is payable in respect of–

(a)the amount of any of the general earnings included in the PAYE settlement agreement which are chargeable emoluments; and

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