Social Security (Contributions) (Miscellaneous Amendments) Regulations 1994
| Jurisdiction | UK Non-devolved |
| Citation | SI 1994/667 |
1994 No. 667
SOCIAL SECURITY
The Social Security (Contributions) (Miscellaneous Amendments) Regulations 1994
Made 9th March 1994
Laid before Parliament 16th March 1994
Coming into force 6th April 1994
The Secretary of State for Social Security, with the concurrence of the Inland Revenue in so far as their concurrence is required, in exercise of powers conferred by sections 1(4), 10(7) and (9), 122(1) and 175(1) to (3) of, and paragraph 6(1) of Schedule 1 to, the Social Security Contributions and Benefits Act 19921and of all other powers enabling him in that behalf, after agreement by the Social Security Advisory Committee that proposals to make these Regulations should not be referred to it2, hereby makes the following Regulations:
Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Social Security (Contributions) (Miscellaneous Amendments) Regulations 1994 and shall come into force on 6th April 1994.
(2) In these Regulations, “the principal Regulations” means the Social Security (Contributions) Regulations 19793and “Regulation” means a regulation contained in Schedule 1 to the principal Regulations (which, with extensions and modifications, contains provisions of the Income Tax (Employments) Regulations 19934as they apply to earnings-related contributions and Class 1A contributions under the Social Security Contributions and Benefits Act 1992).
Amendment of regulations 22C, 22D and 22F of the principal Regulations
2.—(1) Regulation 22C, 22D and 22F of the principal Regulations (Class 1A contributions in respect of certain cars and certain earners)5shall be amended in accordance with the following paragraphs of this regulation.
(2) In regulation 22C—
(a)
(a) for the heading there shall be substituted the following heading—
“Class 1A contributions payable where two or more cars are made available concurrently”;
(b)
(b) for paragraph (1) there shall be substituted the following paragraph—
“1 This regulation applies where the amount of any Class 1A contribution payable for any year does not reflect a reduction in the cash equivalent of the benefit of the car as provided for by paragraph 2 of Schedule 6 to the 1988 Act, because of the application of paragraph 4 of that Schedule (modified reduction in cash equivalent where two or more cars are made available concurrently).”;
(c)
(c) in paragraph (2) for the words from “shall be so reduced” to “paragraph 5(3)” there shall be substituted the words “shall be equal to the amount which would have been payable if paragraph 4”.
(3) In regulations 22D and 22F—
(a)
(a) for the words “paragraph 2(2)” there shall be substituted the words “paragraph 9”,
(b)
(b) for the words “paragraph 3(2)” there shall be substituted the words “paragraph 3(a)”, and
(c)
(c) for the words “paragraph 5(2)” there shall be substituted the words “paragraph 3(b)”,
on each occasion where they occur.
Amendment of Regulation 30 of Schedule 1 to the principal Regulations
3. In Schedule 1 to the principal Regulations, in Regulation 30(1)(i) (return by employer at end of year)6the words from “and separately from” to the end shall be omitted.
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