2019 No. 85
The Social Security (Contributions) (Amendment) Regulations 2019
Made
Laid before Parliament
Coming into force
The Treasury, in exercise of the powers conferred by subsections (6) and (7) of section 4 of the Social Security Contributions and Benefits Act 19921 and subsections (6) and (7) of section 4 of the Social Security Contributions and Benefits (Northern Ireland) Act 19922, make the following Regulations.
The Secretary of State and the Department for Communities3 concur in the making of these Regulations.
Citation and commencement1
These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2019 and come into force on 5th April 2019.
Amendment of the Social Security (Contributions) Regulations 2001
2
The Social Security (Contributions) Regulations 20014 are amended as follows.
3
After regulation 22B (amounts to be treated as earnings: Part 7A of ITEPA 2003)5 insert—
Amounts to be treated as earnings paid to or for the benefit of the earner: Schedule 11 to the Finance (No. 2) Act 201722C
1
Where an amount is within regulation 22B(2) by reason of a relevant step within paragraph 1 of Schedule 11 (employment income provided through third parties: loans etc outstanding on 5 April 2019) to the Finance (No. 2) Act 20176 it shall be treated for the purposes of Part 1 of the Act7 as being paid to or for the benefit of the employed earner in respect of the employed earner’s employment at such time as the relevant step which gives rise to it is treated as being taken under paragraph 1(2) of that Schedule.
2
In paragraph (1) “relevant step” means a relevant step for the purposes of Part 7A of ITEPA 20038.
The Secretary of State concurs as indicated in the preamble
The Department for Communities concurs as indicated in the preamble
(This note is not part of the Regulations)