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The Social Security (Contributions) (Amendment No. 5) Regulations 2006
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- 2006 No. 2829
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend Part 6 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) as amended by S.I. 2006/576. Part 6 deals with miscellaneous disregards, in computing an employed earner’s earnings, in respect of pension contributions and pension payments.
Regulation 1 provides for the citation and commencement of the instrument.
Regulation 2 introduces the amendments.
Regulation 3 further amends paragraph 3 of Part 6 to extend the list of situations in which contributions to, and payments from, registered pension schemes and relevant non-UK schemes (in each case within the meaning of Part 4 of the Finance Act 2004) fall to be disregarded.
Regulation 4 extends the disregard in respect of superannuation funds established in the United Kingdom to which section 615(3) of the Income and Corporation Taxes Act 1988 applies so as to cover both contributions to, and pensions payable by, such funds.
These Regulations do not impose new costs on business.
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