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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: Small Earnings Exception: Special Groups: New Deal 50plus payments

Regulation 45(2)(b) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Under the provisions of regulation 45(2)(b) of the Social Security (Contributions) Regulations 2001, payments emanating from the New Deal 50plus Scheme are excluded from the computation of earnings for the purposes of Small Earnings Exception.