- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
social security
Made
23rd July 2007
Laid before Parliament
24th July 2007
Coming into force
14th August 2007
The Treasury make these Regulations in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992(1) and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2).
The Secretary of State and the Department for Social Development concur in the making of these Regulations.
1. These Regulations may be cited as the Social Security (Contributions) (Amendment No 6) Regulations 2007 and shall come into force on 14th August 2007.
2.—(1) Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind) of the Social Security (Contributions) Regulations 2001(3) is amended as follows.
(2) In paragraph 1 for “8” substitute “9”.
(3) After paragraph 8 add —
“9 A non-cash voucher providing for health screening or medical check-ups to the extent that no liability to income tax arises in the provision of such health screening or medical check-ups by virtue of the Income Tax (Exemption of Minor Benefits) Regulations 2002(4) regulation 7 (exemption in respect of the provision of health screening and medical check-ups).”
Frank Roy
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd July 2007
The Secretary of State concurs.
Signed by authority of the Secretary of State for Work and Pensions.
Mike O’Brien
Minister of State,
Department for Work and Pensions
19th July 2007
(This note is not part of the Regulations)
These Regulations amend Part 5 of Schedule 3 of the Social Security (Contributions) Regulations 2001 (“Part 5”) which provides for certain non-cash vouchers to be disregarded as payments in kind for the purposes of National Insurance Contributions.
Regulation 2 inserts a new regulation 9 into the provisions of Part 5 which introduces a disregard for non-cash vouchers which can be used only to obtain a health screening or a medical check-up and which is exempt from a charge to income tax by virtue of regulation 7 (exemption in respect of the provision of health screening and medical check-ups) of the Income Tax (Exemption of Minor Benefits) Regulations 2002.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
1992 c. 4. Section 3(2) was amended by paragraph 3 of Schedule 3 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2). There are other amendments which are not relevant.
1992 c. 7. Section 3(2) was amended by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Department for Social Development by Article 8(b) of, and Part 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
S.I. 2002/205: amended by S.I. 2003/1434, S.I. 2004/3087 and S.I. 2007/2090.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: