NIM17550 - Class 1A NICs: Liability for Class 1A NICs prior to 6 April 2000: Need for a relevant payment of earnings to have been made: Contents

NIM17551	General
NIM17552	Tax years 1991/1992 to 1997/1998
NIM17553	Tax years 1998/1999 to 1999/2000
NIM17554	Special rules for fuel provided for private use.