HM Revenue & Customs 2 March 2022, NIM05708 (Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Liability for Class 1 NICs)

National Insurance Manual › Class 1 NICs › Expenses and allowances › Mileage allowances › Rules before 6 April 2002 › Liability for Class 1 NICs — NIM05708Section 3(1)(a) of the Social Security Contributions and Benefits Act 1992Regulation 25 and paragraphs 3 and 9 of Part 8 of Schedule 3 to the Social Security(Contributions) Regulations 2001The position before 06 April 2002 was that in order for