The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1996

Explanatory Note

(This note is not part of the Regulations.)

These Regulations further amend the Social Security (Contributions) Regulations (Northern Ireland) 1979 (“the principal Regulations”).

Regulation 2 amends regulation 5A(2) of the principal Regulations by amending the definition of “designated earnings period” where an employed earner is, or is not, a person in respect of whom minimum contributions are payable in accordance with section 39 of the Pension Schemes (Northern Ireland) Act 1993.

Regulation 3 amends regulation 19(1) of the principal Regulations by excluding, from the computation of a person’s earnings for the purposes of earnings-related contributions, certain payments—

(a) in respect of expenses incurred by workers transferring between the mainland of Great Britain and offshore oil and gas rigs or platforms;

(b) in respect of a car, if reimbursed by employers.

Regulation 4 amends regulation 19B(5) of the principal Regulations by applying, for the purpose of that regulation, the meaning given to “company” by section 832(1) and (2) of the Income and Corporation Taxes Act 1988.

These Regulations make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Social Security in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c. 8), are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.