2007 No. 1057
The Social Security (Contributions) (Amendment No. 2) Regulations 2007
Made
Coming into force
The Treasury make these Regulations in exercise of the powers conferred by sections 4(6), 4B(1)(b) and (2) to (6) and 175(3) and (4) of the Social Security Contributions and Benefits Act 19921 and sections 4(6), 4B(1)(b) and (2) to (6) and 171(3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922, and now vested in them3.
A draft of this instrument has been laid before Parliament in accordance with section 176(1)(a) of the former Act and section 172(11A) of the latter Act and approved by a resolution of each House of Parliament.
It appears to the Treasury appropriate to make these Regulations for the purpose of reflecting the provision made by Schedule 2 to the Finance (No. 2) Act 20054 and section 92 of the Finance Act 20065; and expedient, in consequence of those provisions, for these Regulations to have retrospective effect.
Accordingly, the Treasury make the following Regulations with the concurrence of the Secretary of State for Work and Pensions and the Department for Social Development:
Citation, commencement and effect1
1
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2007 and shall come into force on 6th April 2007.
2
These Regulations, other than regulation 2(3)(b), have effect in relation to times on and after 2nd December 2004.
3
Regulation 2(3)(b) has effect in relation to times on and after 20th July 2005.
Amendment of the Social Security (Contributions) Regulations 20012
1
Regulation 22 of the Social Security (Contributions) Regulations 20016 is amended as follows.
2
In paragraph (1) for “(8)” substitute “(10)”.
3
In paragraph (7), in the words after sub-paragraph (b)—
a
after “this paragraph” insert “and paragraphs (9) and (10)”; and
b
omit “by Schedule 22” to the end.
4
After paragraph (8) add—
9
The amount specified in this paragraph is any amount—
a
which, by reason of the operation of Schedule 2 to the Finance (No. 2) Act 2005, counts as employment income of the employed earner under any of Chapters 2 to 4 of Part 7 of ITEPA 2003; and
b
where the relevant date for that income determined under section 698(6) of ITEPA 2003 (whether or not the PAYE Regulations apply to that income) is on or after 2nd December 2004 and before 20th July 2005.
10
The amount specified in this paragraph is any amount—
a
which by virtue of the operation of section 92 of the Finance Act 2006 counts as employment income of the employed earner under any of Chapters 2 to 4 of Part 7 of ITEPA 2003; and
b
where the relevant date for that income determined under section 698(6) of ITEPA 2003 (whether or not the PAYE Regulations apply to that income) is on or after 2nd December 2004 and before 19th July 2006.
The Secretary of State concurs.
Signed by authority of the Secretary of State for Works and Pensions
The Department for Social Development concurs.
Sealed with the Official Seal of the Department for Social Development on the 28th day of March 2007.
(This note is not part of the Regulations)