C1

C1

Part VI Miscellaneous Provisions relating to Parts I to V

Special cases

E1116 Her Majesty’s forces.

1

Subject to section 115(2) and (3) above and to this section, a person who is serving as a member of Her Majesty’s forces shall, while he is so serving, be treated as an employed earner, in respect of his membership of those forces, for the purposes—

a

of Parts I to V and this Part of this Act; and

b

of any provision of the Administration Act in its application to him as an employed earner.

2

F2The Treasury may with the concurrence of the Secretary of State make regulations modifying Parts I to V and this Part of this Act F5and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and any F6provisions of Chapter II of Part I of the Social Security Act 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as F3the Treasury think proper, in their application to persons who are or have been members of Her Majesty’s forces; and regulations under this section may in particular provideF4, in the case of persons who are employed earners in respect of their membership of those forces, for reducing the rate of the contributions payable in respect of their employment and for determining—

a

the amounts payable on account of those contributions by the Secretary of State and the time and manner of payment, and

b

the deduction (if any) to be made on account of those contributions from the pay of those persons.

3

For the purposes of Parts I to V and this Part of this Act, Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed F1by regulations made by the Treasury with the concurrence of the Secretary of State, being establishments and organisations in which persons serve under the control of the Defence Council.