Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 2000

JurisdictionUK Non-devolved
CitationSI 2000/758
Year2000

2000 No. 758

SOCIAL SECURITY, NORTHERN IRELAND

The Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 2000

Made 15th March 2000

Laid before Parliament 16th March 2000

Coming into force 6th April 2000

The Treasury, with the concurrence of the Department for Social Development1, in exercise of the powers conferred on them by sections 3(2) and (3), 121(1) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922, and of all other powers enabling them in that behalf, hereby make the following Regulations:

S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 2000 and shall come into force on 6th April 2000.

S-2 Interpretation

Interpretation

2. In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations (Northern Ireland) 19793and “regulation” means a regulation of the principal Regulations.

S-3 Amendment of regulation 19

Amendment of regulation 19

3. In regulation 19(1) (payments to be disregarded) after sub-paragraph (zo)4there shall be added the following sub-paragraph—

“(zp)

“(zp) a payment of, or contribution towards, any fee, contribution or annual subscription which, under section 201(1) of the Income and Corporation Taxes Act 19885(fees and subscriptions to professional bodies, learned societies etc.), is deductible from the emoluments of any office or employment.”

S-4 Amendment of Schedule 1C to the principal Regulations

Amendment of Schedule 1C to the principal Regulations

4. In Part I of Schedule 1C6to the principal Regulations (non-cash vouchers to be disregarded as payments under regulation 19(1)(d)) after paragraph 10 there shall be added the following paragraphs—

S-10A

10A. A non-cash voucher which is provided to or for the benefit of an employed earner in respect of employed earner’s employment by a person who is not the secondary contributor in respect of the provision of that voucher.

S-10B

10B. A non-cash voucher in respect of which, by virtue of section 157(3)(b) of the Income and Corporation Taxes Act 1988 (cars available for private use), an employed earner is not taxable under section 1417of that Act (non-cash vouchers).”

Greg Pope

Bob Ainsworth

Two of the Lords Commissioners of Her Majesty’s Treasury

14th March 2000

John O'Neill

Senior Officer of the

Department...

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