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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1A National Insurance contributions: Special Class 1A NICs cases: Child care benefits from 6 April 2005: Northern Ireland

From 6 April 2005 the position for childcare provided in Northern Ireland is the same as that provided in Great Britain. See NIM16110 for guidance. For the position before 6 April 2005 see NIM16103.