- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Social Security (Contributions) (Amendment No. 2) Regulations 2008
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- Offerynnau Statudol y Deyrnas Unedig
- 2008 No. 607
- Regulation 4
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Changes to legislation:
There are currently no known outstanding effects for the The Social Security (Contributions) (Amendment No. 2) Regulations 2008, Section 4.
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Memorandwm Esboniadol
4.—(1) Amend Schedule 3 (sums disregarded in the computation of employed earners' earnings) as follows.
(2) In Part 5, in paragraph 1(2)—
(a)at the end of paragraph (a) omit “or”; and
(b)after paragraph (a) insert—
“(aa)by virtue of paragraph 7E of Part 8 (van fuel); or”.
(3) In Part 8 (sums by way of travelling, relocation and other expenses and allowances of the employment)—
(a)after paragraph 7D M1 insert—
“Van fuel
7E. A payment by way of the provision of van fuel which is chargeable to income tax under section 160 of ITEPA 2003.”; and
(b)after paragraph 12A (HM Forces' operational allowance) M2 insert—
“HM Forces' Council Tax Relief
12B. A payment designated by the Secretary of State for Defence as Council Tax Relief and made by the Secretary of State for Defence to a member of Her Majesty's forces.”.
(4) In Part 10 (miscellaneous payments)—
(a)in paragraph 1 M3 for “2 to 17” substitute “ 2 to 19 ”; and
(b)at the end add—
“Payments made from the In-Work Emergency Discretion Fund
18. Any In-Work Emergency Discretion Fund payment made to a person pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973 M4.
This paragraph does not apply in Northern Ireland.
Payments made from the In-Work Emergency Fund
19. Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950 M5.
This paragraph applies only in Northern Ireland.”.
Marginal Citations
M1Paragraph 7D was inserted by regulation 7 of S.I. 2002/307.
M2Paragraph 12A was inserted by regulation 2 of S.I. 2006/2924.
M3Paragraph 1 was last amended by S.I. 2003/2085.
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