Related Commentary  Related HMRC Manuals

19A(1)  This section applies where–

(a)payments by way of Class 1, Class 1A or Class 1B contributions are made in respect of earnings paid to or for the benefit of an earner (or in respect of a benefit made available to an earner) in 1998–99 or a subsequent tax year (“year 1” );

(b)the payments are made in error, in that the employment from which the earnings are derived (or by reason of which the benefit is made available) is not employed earner’s employment; and

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