100 A person's pay bill for a tax year
Finance Act 2016 (2016 c 24) | Legislation

100  A person's pay bill for a tax year

(1)     A person has a pay bill for a tax year if, in the tax year—

(a)     the person is the secondary contributor in relation to payments of earnings to, or for the benefit of, one or more employed earners, and

(b)     in consequence, the person incurs liabilities to pay secondary Class 1 contributions.

(2)     The amount of the person's pay bill for the tax year is equal

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