Amendment of section 10 of the Social Security Contributions and Benefits Act 19924

1

In section 10(6) of the Social Security Contributions and Benefits Act 1992 (Class 1A contributions)7—

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 Act 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 the words “paragraph 5(3)” there shall be substituted the words “paragraph 4”.

2

This regulation shall have effect for 1994-95 and for subsequent tax years.