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Named Tax Avoidance Scheme published by HM Revenue & Customs
Employees ofCWAreceive part of their remuneration as a salary, paid close to the minimum rate permitted under the National Minimum Wage Act 1998, that is subjected to deductions for Income Tax and National Insurance contributions (NICs).CWAemployees also receive a secondary element of their remuneration without deductions of Income Tax andNICs.
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