Amendments to the Social Security (Contributions) Regulations 20013.
In regulation 1(2)5 (citation, commencement and interpretation)—
(a)
after the definition of “contributory benefit”, insert—
““controller” means the person who controls the disbursement of any money raised by an independent sporting testimonial committee to or for the benefit of an individual who is or has been employed as a professional sports person;”,
(b)
after the definition of “an income-based jobseeker’s allowance”, insert—
““independent sporting testimonial committee” means a committee which acts independently of the secondary contributor in organising a sporting testimonial and making the sporting testimonial payment;”,
(c)
after the definition of “serving member of the forces”, insert—
““sporting testimonial” and “sporting testimonial payment” have the meanings given by section 226E of ITEPA 20036;”, and
(d)
after the definition of “tax month”, insert—
““termination award” means a payment or benefit received by an earner7, or an earner’s spouse, civil partner, blood relative or dependent, in connection with the termination of the earner’s employment;”.