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2.—(1) Regulation 22 of the Social Security (Contributions) Regulations 2001(1) is amended as follows.
(2) In paragraph (1) for “(8)” substitute “(10)”.
(3) In paragraph (7), in the words after sub-paragraph (b)—
(a)after “this paragraph” insert “and paragraphs (9) and (10)”; and
(b)omit “by Schedule 22” to the end.
(4) After paragraph (8) add—
“(9) The amount specified in this paragraph is any amount—
(a)which, by reason of the operation of Schedule 2 to the Finance (No. 2) Act 2005, counts as employment income of the employed earner under any of Chapters 2 to 4 of Part 7 of ITEPA 2003; and
(b)where the relevant date for that income determined under section 698(6) of ITEPA 2003 (whether or not the PAYE Regulations apply to that income) is on or after 2nd December 2004 and before 20th July 2005.
(10) The amount specified in this paragraph is any amount—
(a)which by virtue of the operation of section 92 of the Finance Act 2006 counts as employment income of the employed earner under any of Chapters 2 to 4 of Part 7 of ITEPA 2003; and
(b)where the relevant date for that income determined under section 698(6) of ITEPA 2003 (whether or not the PAYE Regulations apply to that income) is on or after 2nd December 2004 and before 19th July 2006.”.
S.I. 2001/1004; regulation 22(1) was amended by regulation 4(2) of S.I. 2002/307 and regulation 5(3) of S.I. 2003/2085, and regulation 22(7) and (8) were substituted by regulation 5(4) of S.I. 2003/2085.
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