1994 No. 94
The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland 1994
Made
Coming into operation
The Department of Health and Social Services for Northern Ireland, in exercise of the powers conferred on it by section 10(7) and (9) of, and paragraph 6(1) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 19921 and of all other powers enabling it in that behalf, and with the concurrence of the Inland Revenue in so far as their concurrence is required, hereby makes the following regulations:
Citation, commencement and interpretation1
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1
These regulations may be cited as the Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1994 and shall come into operation on 6th April 1994.
2
In these regulations “the principal regulations” means the Social Security (Contributions) Ireland) 19792. Regulations (Northern
Amendment of regulations 22C, 22D and 22F of the principal regulations2
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1
Regulations 22C, 22D and 22F of the principal regulations3 (Class 1A contributions in respect of certain cars and certain earners) shall be amended in accordance with paragraphs (2) and (3) of this regulation.
2
In regulation 22C (Class 1A contributions payable where two or more cars are made available concurrently)–
a
for paragraph (1) there shall be substituted the following paragraph–
1
This regulation applies where the amount of any Class 1A contribution payable for any year does not reflect a reduction in the cash equivalent of the benefit of the car as provided for by paragraph 2 of Schedule 6 to the 1988 Act4, because of the application of paragraph 4 of that Schedule (modified reduction in cash equivalent where two or more cars are made available concurrently).
b
in paragraph (2) for the words from “shall be so reduced” to “paragraph 5(3)” there shall be substituted “shall be equal to the amount which would have been payable if paragraph 4”.
3
In regulations 22D(3) and 22F(3)–
a
for “paragraph 2(2)” there shall be substituted “paragraph 9”;
b
for “paragraph 3(2) of Schedule 6” there shall be substituted “paragraph 3(a) of Schedule 6”;
c
for “the said paragraph 3(2))” there shall be substituted “the said paragraph 3(a) of Schedule 6)”;
d
for “paragraphs 5(2) and 3(2) of Schedule 6” there shall be substituted “paragraphs 3(b) and 3(a) of Schedule 6”;
e
for “the said paragraphs 5(2) and 3(2))” there shall be substituted “the said paragraphs 3(b) and 3(a) of Schedule 6)”;
in each place where they occur.
Amendment of Regulation 30 of Schedule 1 to the principal regulations3
In Regulation 30(1) (i) of Schedule 1 to the principal regulations5 (return by employer at end of year) the words from “and separately from” to the end of the sub-paragraph shall be omitted.
Amendment of section 10 of the Social Security Contributions and Benefits Act4
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1
In section 10(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 19926 (Class 1A contributions) –
a
for paragraphs (a) and (b) there shall be substituted the following paragraphs–
a
the car shall not be treated as being unavailable on a day by virtue of paragraph 9(c) of Schedule 6 to the Income and Corporation Taxes Act 1988 for the purposes of section 158(5) of that Act7 or paragraph 3 or 6 of that Schedule, unless the person liable to pay the contribution has information to show that the condition specified in paragraph 9(c) is satisfied as regards that day;
b
the use of the car for the earner’s business travel shall be taken–
i
for the purposes of sub-paragraph (1) of paragraph 2 of that Schedule to have amounted to less than 18,000 miles (or such lower figure as is applicable by virtue of sub-paragraph (a) of paragraph 3 of that Schedule); and
ii
for the purposes of sub-paragraph (2) of paragraph 2 of that Schedule to have amounted to less than 2,500 miles (or such lower figure as is applicable by virtue of sub-paragraph (b) of paragraph 3 of that Schedule),
unless in either case the person liable to pay the contribution has information to show to the contrary; and
b
in paragraph (c) for “paragraph 5(3)” there shall be substituted “paragraph 4”.
2
This regulation shall have effect for 1994-95 and for subsequent tax years.
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on
The Commissioners of Inland Revenue hereby concur.
(This note is not part of the Regulations.)