2000 No. 761
The Social Security (Contributions) (Amendment No. 4) Regulations 2000
Made
Laid before Parliament
Coming into force
The Treasury, with the concurrence of the Secretary of State for Social Security, in exercise of the powers conferred on them by sections 3(2) and (3), 122(1) and 175(1) to (3) of the Social Security Contributions and Benefits Act 19921 and of all other powers enabling them in that behalf, hereby make the following Regulations:
Citation and commencement1
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2000 and shall come into force on 6th April 2000.
Interpretation2
In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 19792 and “regulation” means a regulation of the principal Regulations.
Amendment of regulation 193
In regulation 19(1) (payments to be disregarded) after sub-paragraph (zt)3 there shall be added the following sub-paragraph—
zu
a payment of, or contribution towards, any fee, contribution or annual subscription which, under section 201(1) of the Income and Corporation Taxes Act 19884 (fees and subscriptions to professional bodies, learned societies etc.), is deductible from the emoluments of any office or employment.
Amendment of Schedule 1C to the principal Regulations4
In Part I of Schedule 1C5 the principal Regulations (non-cash vouchers to be disregarded as payments under regulation 19(1)(d) after paragraph 10 there shall be added the following paragraphs—
10A
A non-cash voucher which is provided to or for the benefit of an employed earner in respect of employed earner’s employment by a person who is not the secondary contributor in respect of the provision of that voucher.
10B
A non-cash voucher in respect of which, by virtue of section 157(3)(b) of the Income and Corporation Taxes Act 1988 (cars available for private use), an employed earner is not taxable under section 1416 of that Act (non-cash vouchers).
(This note is not part of the Regulations)