The Social Security (Contributions) Amendment (No. 3) Regulations 1997

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Social Security (Contributions) Amendment (No. 3) Regulations 1997 and shall come into force on 6th April 1997.

(2) In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 1979(1) and “Schedule 1” means Schedule 1 to the principal Regulations (containing the provisions of the Income Tax (Employments) Regulations 1973(2) as (with extensions and modifications) they apply to earnings-related contributions and Class 1A contributions under the Social Security Contributions and Benefits Act 1992(3)).

(1)

S.I. 1979/591; the relevant amending instruments are S.I. 1992/1440 and 1996/700.

(2)

S.I. 1973/334; this and its subsequent amending instruments were consolidated as S.I. 1993/744.

(3)

The Social Security Contributions and Benefits Act 1992 consolidated, inter alia, the Social Security Act 1975 (c. 14) (“the 1975 Act”). Schedule 1 to the Social Security (Contributions) Regulations 1979 which was made, inter alia, pursuant to powers in Schedule 1 to the 1975 Act, contained provisions of the Income Tax (Employments) Regulations 1973 as they applied (with extensions and modifications) to earnings-related and Class 1A contributions under the 1975 Act.