3 Sporting testimonials: Great Britain
National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (2019 c 23) | Legislation

Part 2 Sporting Testimonials

3  Sporting testimonials: Great Britain

(1)     The Social Security Contributions and Benefits Act 1992 is amended as follows.

(2)     In section 10 (Class 1A contributions: benefits in kind etc) in subsection (2) for “section 10ZA below” substitute “sections 10ZA and 10ZBA”.

(3)     In section 10ZA (liability of third party provider of benefits in kind) after subsection (1) insert—

“(1A)     This section does not apply if the benefit is a sporting testimonial payment (see section 10ZBA).”

(4)     After section 10ZB insert—

“10ZBA Liability of third party controller of sporting testimonial

(1)

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