[10ZA Liability of third party provider of benefits in kind]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[10ZA  Liability of third party provider of benefits in kind]

[(1)     This section applies, where—

(a)     a Class 1A contribution is payable for any tax year in respect of the whole or any part of [general earnings] received by an earner;

(b)     [the general earnings, in so far as they are ones in respect of which] such a contribution is payable, [consist] in a benefit provided for the earner or a member of his family or household;

(c)     the person providing the benefit is a person other than the person (“the relevant employer”) by whom, but for this section, the Class 1A contribution would be payable in accordance with section

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