The Social Security (Contributions) Amendment Regulations 1992

Amendment of regulation 119 of the principal Regulations

8.  In regulation 119 of the principal Regulations (conditions as to residence or presence in Great Britain)—

(a) in paragraph (1) for the words “liability or entitlement to pay Class 1 or Class 2 contributions or entitlement to pay Class 3 contributions” there shall be substituted the words “liability or entitlement to pay Class 1 or Class 2 contributions, liability to pay Class 1 A contributions or entitlement to pay Class 3 contributions”;

(b) in paragraph (1) (b) for the words “liability for secondary Class 1 contributions” there shall be substituted the words “liability to pay secondary Class 1 contributions or Class 1 Acontributions”; and

(c) in paragraph (2) for the words beginning with “subject to the proviso that no primary or secondary Class 1 contribution” and ending with “last entry into Great Britain” there shall be substituted the following words—

• “subject to the provi so that—

  (a)

  no primary or secondary Class 1 contribution shall be payable in respect of the earnings of the employed earner for such employment, and

  (b)

  no Class 1 A contribution shall be payable in respect of any car which is made available to the employed earner or to a member of his family or household by reason of such employment, after the date of the earner’s last entry into Great Britain”.