Social Welfare and Pensions Act 2012
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Employer not liable to deduct employment contributions in certain circumstances. |
9.— Section 13 of the Principal Act is amended by substituting the following subsection for subsection (4A) (inserted by section 13 of the Social Welfare Act 2011 ): | |
“(4A) Where a person realises a gain by— | ||
(a) the exercise of a right in accordance with section 128 of the Act of 1997, or | ||
(b) the exercise of a right in accordance with section 519A of the Act of 1997 and, at the time of realising that gain, that person has ceased to be an employee of the employer who granted that right, | ||
subsection (4) shall not apply to— | ||
(i) the employer who granted that right, or | ||
(ii) if that person is employed by another employer at the time the gain is realised, that other employer.”. |