861.This section enables all taxable benefits not yet subject to NICs to be brought within a Class 1A NICs charge.
862.Subsection (1) makes a change to section 1(2)(b) of the Social Security Contributions and Benefits Act 1992* (the “Contributions and Benefits Act”) to reflect the fact that the Class 1A charge will no longer apply to car and fuel benefits.
863.Subsection (2) replaces section 10 of the Contributions and Benefits Act, which sets out the existing Class 1A charge, with a new section 10.
Part IV: National Insurance Contributions Commentary on Sections Section 74: Contributions in respect of benefits in kind (Great Britain)