- Latest available (Revised)
- Original (As made)
There are currently no known outstanding effects for the The Social Security (Contributions) (Amendment No. 2) Regulations 2008.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004; “SSCR”).
Regulation 1 provides that these Regulations come into force on 6th April 2008, except that the insertion of paragraph 12B in Part 8 of Schedule 3 to SSCR (see regulation 4(3)(b)) comes into force on 1st April 2008.
Regulation 2 introduces the amendments to SSCR.
Regulation 3 inserts new regulation 65C in SSCR. This provides that voluntary Class 2 and 3 contributions for the tax year 2005-06 which are paid late shall be computed by reference to the weekly rate which would have applied if the contribution had been paid during that tax year, rather than what is usually a higher weekly rate applicable when they are paid. The regulation will apply to contributors who will reach pensionable age on or after 6th April 2010 and to contributions made no later than 5th April 2012.
Regulation 4 amends Schedule 3 to SSCR to provide disregards, in the computation of an earner's liability to Class 1 National Insurance contributions, for —
fuel for a van (including provision by non-cash voucher) which is provided to an employee in connection with their employment and which is chargeable to income tax under section 160 of the Income Tax Earnings and Pensions Act 2003;
Council Tax Relief payments made by the Secretary of State for Defence to members of Her Majesty's forces; and
In-Work Emergency Discretion Fund payments in Great Britain and In-Work Emergency Fund payments in Northern Ireland.
An impact assessment has not been prepared in respect of this instrument as no impact on the private or voluntary sectors is foreseen.
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.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
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:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
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: