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.