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The Social Security (Contributions) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1004
- PART 2
- Regulation 22
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Changes over time for: Section 22
Version Superseded: 06/04/2007
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[F1Amounts] to be treated as earningsU.K.
22.—(1) For the purposes of section 3 of the Act (earnings) F2, the amounts specified in paragraphs [F3(2) to (8)] shall be treated as remuneration derived from an employed earner’s employment.
(2) The amount specified in this paragraph is the amount of any payment by a company to or for the benefit of any of its directors if—
(a)apart from this regulation the payment would, when made, not be earnings for the purposes of the Act; and
(b)the payment is made on account of or by way of an advance on a sum which would be earnings for those purposes.
[F4(3) The amount specified in this paragraph is the amount equal to the cash equivalent in respect of car fuel which is treated as earnings from the employment of the earner for income tax purposes by virtue of section 149 of ITEPA 2003.
(4) The amount specified in this paragraph is the amount which is treated as earnings from the employment of the employed earner by virtue of section 222(2) of ITEPA 2003.
(5) The amount specified in this paragraph is the amount which counts as employment income of the employed earner under Chapter 2 of Part 7 of ITEPA 2003 computed in accordance with section 428 of ITEPA 2003 in respect of conditional shares or interests in conditional shares acquired before 16th April 2003.
References in this paragraph and paragraph (6) to ITEPA 2003 are to that Act as originally enacted.
(6) The amount specified in this paragraph is the amount which counts as employment income of the employed earner by virtue of Chapter 4 of Part 7 of ITEPA 2003 (shares: post-acquisition charges) in respect of shares or interests in shares acquired before 16th April 2003.
(7) The amounts specified in this paragraph are those—
(a)which count as employment income of the employed earner in relation to employment-related securities (within the meaning given by section 421B(8) of ITEPA 2003); and
(b)to which section 698 of ITEPA 2003 (PAYE: special charges on employment-related securities) applies.
References in this paragraph to ITEPA 2003 are to that Act as amended by Schedule 22 to the Finance Act 2003.
(8) The amount specified in this paragraph is the amount—
(a)which counts as employment income of the employed earner by virtue of sections 500 to 508 of ITEPA 2003; and
(b)in respect of which income tax is recoverable in accordance with PAYE regulations.]
Textual Amendments
F1Word in reg. 22 heading substituted (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 5(2)
F2Section 3 was amended by sections 48 and 49 of the Social Security Act 1998 (c. 14) and paragraph 3 of Schedule 3 to the Transfer Act.
F3Words in reg. 22(1) substituted (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 5(3)
F4Reg. 22(3)-(8) substituted for (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 5(4)
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