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The Social Security (Contributions) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1004
- PART 3
- Regulation 40A
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- Revised Version 31/3/2020
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- Revised Version 30/11/2015
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- Revised Version 30/11/2014
Changes to legislation:
The Social Security (Contributions) Regulations 2001, Section 40A is up to date with all changes known to be in force on or before 26 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Regulation 40A:
- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
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Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
[F1Exception from liability to pay Class 1A contributions in respect of an amount representing an amount on which Class 1 or Class 1A contributions have already been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 2014U.K.
40A. Class 1A contributions shall not be payable in respect of a benefit in kind provided by an employer to an employed earner which represents an amount on which Class 1 or Class 1A contributions are payable by a limited liability partnership in respect of that earner by virtue of regulation 3 or 4 of the Social Security Contributions (Limited Liability Partnership) Regulations 2014.]
Textual Amendments
F1Reg. 40A and heading inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security Contributions (Limited Liability Partnership) Regulations 2014 (S.I. 2014/3159), regs. 1(2), 5(2)
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