SCHEDULE 2 Office Holders in Receipt of “Earnings” to be Employed Earners: Consequential Provision
National Insurance Contributions Act 2014 (2014 c 7) | Legislation

SCHEDULE 2 Office Holders in Receipt of “Earnings” to be Employed Earners: Consequential Provision

Section 15

SSCBA 1992

1

SSCBA 1992 is amended as follows.

2

In section 7(1)(b) (definition of “secondary contributor” in relation to office holders), omit “general” in both places it appears.

3

In section 163(1) (interpretation of Part 11 of that Act: statutory sick pay), in paragraph (a) of the definition of “employee”, for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “earnings (within the meaning of Parts 1 to 5 above)”.

4

In section 171(1) (interpretation of Part 12 of that Act: statutory maternity pay), in paragraph (a) of the definition

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