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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.2 Employment, earnings and Class 1, 1A and 1B contributions /Earnings periods for Class 1 NIC purposes / E8.253 Reconciliation of differing periods where NIC aggregated

E8.253 Reconciliation of differing periods where NIC aggregated

Personal and employment tax

In the case of two or more employments, to which different earnings periods would otherwise apply,

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E4.507S Operation of the charge on securities with artificially enhanced market value

B6.749 ATED—property developers

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

B5.820 Charity's profits of trade—general liability to income tax

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

B5.101 What is 'farming' and 'market gardening'

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

E3.192 CGT loss relief on disposal of EIS shares