6 Zero-rate contributions for armed forces veterans
National Insurance Contributions Act 2022 (2022 c 9) | Legislation

Veterans

6  Zero-rate contributions for armed forces veterans

(1)     Subsection (2) applies where—

(a)     a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) of either of the 1992 Acts in respect of earnings paid in a tax week in respect of an employment,

(b)     the tax week is in a tax year mentioned in subsection (4),

(c)     the veteran conditions are met in relation to the contribution (see section 7), and

(d)     the employer (or, if different, the secondary contributor) elects that subsection (2) is to apply in relation to the contribution for the purposes of section 9(1) of whichever

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