1 Employment allowance for national insurance contributions
National Insurance Contributions Act 2014 (2014 c 7) | Legislation

Employment allowance

1  Employment allowance for national insurance contributions

(1)     A person qualifies for an employment allowance 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

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