The National Insurance (Graduated Contributions) Amendment Regulations 1973
Regulation 2(1) of these Regulations amends regulation 10(1) of the National Insurance (Assessment of Graduated Contributions) Regulations 1967 by adding a provisions which precludes the disregarding for the purposes of graduated contributions of sums deducted from a person's pay on account of expenses or other outgoings, in respect of which relief from income tax is allowable by way of deduction from emoluments.