Section 10(2) SSCBA 1992Before the extension of Class 1A NICs to most taxable benefits from 6 April 2000, liability for Class 1A NICs arose only on the provision of cars and car fuel benefits chargeable to income tax under sections 157 and 158 of ICTA 1988, see

NIM17510.

One of the conditions which had to be satisfied for a Class 1A NICs liability to arise was the identification of a secondary contributor to meet the liability. This was achieved by requiring a payment of earnings liable for Class 1 NICs to have been made by the employer providing the car.

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