000 00970cab a22002055a 4500
001 L143108
008 080408e20080327xxk f 000 0 eng d
035 _a(Sirsi) u143108
041 0 _aeng
100 1 _aBradley, Andy
245 0 0 _aConstruction industry holiday pay
_ball work and no play...
260 _c2008
490 0 _aTaxation
_v161(4/49) 27 March 2008, 322-323(2)
520 _aExplains the current rules and regulations regarding construction holiday pay schemes, clarifying the situation since the Social Security (Contributions) (Amendment No. 9) Regulations 2007 came into force. Notes that employees who are personally engaged in construction operations can still receive National Insurance free holiday pay if the employer uses a holiday pay fund with certain provisos.
590 _aKA
650 2 4 _aSOCIAL SECURITY (CONTRIBUTIONS) (AMENDMENT NO 9) REGULATIONS 2007
651 4 _aUnited Kingdom
_y
690 _aBUILT ENVIRONMENT
942 _n0
999 _c80066
_d80066