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The Social Security (Contributions) (Amendment No. 3) Regulations 2007
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- 2007 No. 1175
- Regulation 2
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Amendment of the principal Regulations
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2.—(1) The principal Regulations shall be amended as follows.
(2) In paragraph 1(1) of Schedule 5 (elections about securities options, restricted securities and convertible securities) after paragraph (d) insert—
“(dd)a statement that it does not apply in relation to any liability, or any part of any liability, arising as a result of regulations being given retrospective effect by virtue of section 4B(2) of either the Social Security Contributions and Benefits Act 1992 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992;”.
(3) The amendment made by paragraph (2) does not affect the continuing validity of any election made prior to the coming into force of these Regulations, but subject to section 5(4) of the National Insurance Contributions Act 2006.
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