2002 No. 2924
The Social Security (Contributions) (Amendment No. 4) Regulations 2002
Made
Laid before Parliament
Coming into force
The Treasury, in exercise of the powers conferred upon them by section 3(2) and (3) of the Social Security Contributions and Benefits Act 19921 and with the concurrence of the Secretary of State for Work and Pensions, hereby make the following Regulations:
Citation and commencement1
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2002 and shall come into force on 17th December 2002.
Amendment of the Social Security (Contributions) Regulations 2001
2
Amend the Social Security (Contributions) Regulations 20012 as follows.
3
1
In regulation 43(1)(e) for “invalid care allowance” substitute “carer’s allowance”.
2
Paragraph (1) shall have effect from 1st April 2003.
4
In Part 10 of Schedule 3—
a
in paragraph 1(1) for “15” substitute “16”;
b
at the end add—
Student loans16
1
A payment made in accordance with Regulations made under section 186 of the Education Act 20023 in respect of the repayment, reduction or extinguishing of the amounts payable in respect of a loan.
2
A payment for the purpose of discharging any liability of the earner to income tax for any tax year where the income tax in question is tax chargeable in respect of—
a
the payment referred to in paragraph (1), or
b
the payment made for the purpose of discharging the income tax liability itself.
The Secretary of State hereby concurs
(This note is not part of the Regulations)