The Social Security (Contributions) (Miscellaneous Amendments) Regulations 1994

Amendment of regulations 22C, 22D and 22F of the principal Regulations

2.—(1) Regulation 22C, 22D and 22F of the principal Regulations (Class 1A contributions in respect of certain cars and certain earners)(1) shall be amended in accordance with the following paragraphs of this regulation.

(2) In regulation 22C—

(a) for the heading there shall be substituted the following heading—

“Class 1A contributions payable where two or more cars are made available concurrently”;

(b) 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 Act, because of the application of paragraph 4 of that Schedule (modified reduction in cash equivalent where two or more cars are made available concurrently).”;

(c) in paragraph (2) for the words from “shall be so reduced” to “paragraph 5(3)” there shall be substituted the words “shall be equal to the amount which would have been payable if paragraph 4”.

(3) In regulations 22D and 22F—

(a) for the words “paragraph 2(2)” there shall be substituted the words “paragraph 9”,

(b) for the words “paragraph 3(2)” there shall be substituted the words “paragraph 3(a)”, and

(c) for the words “paragraph 5(2)” there shall be substituted the words “paragraph 3(b)”,

on each occasion where they occur.

(1)

Regulations 22A to 22G were inserted by regulation 2 of S.I. 1992/667.