Part 1: Secondary Class 1 Contributions Veterans Section 7: Veteran conditions
Section 7(1) sets out the conditions that need to be met for the armed forces veterans relief.
	Section 7(1)(a) confirms that, to qualify for this relief, the earner is required to have served for at least one day in the regular forces. This is defined at section 13.
	Section 7(1)(b) states that only employment in a civilian capacity qualifies for this relief.
	Section 7(1)(c) states that this relief is available for one year beginning with the earner’s first day of civilian employment after leaving the armed forces.
	Section 7(2) (in relation to section 7(1)(c)) provides that the first civilian employment for a veteran can commence before the introduction of this relief on 6 April 2021. Where this is the case, the 12-month period will commence from the first day of the employment, but the relief will only be available from 6 April 2021 for the remainder of that 12-month period.