SCIT NATIONAL INSURANCE CONTRIBUTIONS – whether Appellant was in contracted – out employment from 1985 to 1991 – yes – whether Appellant was liable to pay contributions at the reduced rate applicable to contracted – out employment – yes – whether Appellant was entitled to pay contributions at the full rate – no – appeal dismissed – Social Security Act 1975 section 1; Social Security Pensions Act 1975 sections 26 and 30; Occupational Pension Schemes (Contracting-out) Regulations 1984 SI 1984 No. 380
Citations:
[2006] UKSPC SPC00567
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 10 July 2022; Ref: scu.249662