Search Legislation

The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland 1994

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Citation, commencement and interpretation

1.  –

(1) These regulations may be cited as the Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1994 and shall come into operation on 6th April 1994.

(2) In these regulations “the principal regulations” means the Social Security (Contributions) Ireland) 1979(1). Regulations (Northern

Amendment of regulations 22C, 22D and 22F of the principal regulations

2.  –

(1) Regulations 22C, 22D and 22F of the principal regulations(2) (Class 1A contributions in respect of certain cars and certain earners) shall be amended in accordance with paragraphs (2) and (3) of this regulation.

(2) In regulation 22C (Class 1A contributions payable where two or more cars are made available concurrently)–

(a)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(3), because of the application of paragraph 4 of that Schedule (modified reduction in cash equivalent where two or more cars are made available concurrently).;

(b)in paragraph (2) for the words from “shall be so reduced” to “paragraph 5(3)” there shall be substituted “shall be equal to the amount which would have been payable if paragraph 4”.

(3) In regulations 22D(3) and 22F(3)–

(a)for “paragraph 2(2)” there shall be substituted “paragraph 9”;

(b)for “paragraph 3(2) of Schedule 6” there shall be substituted “paragraph 3(a) of Schedule 6”;

(c)for “the said paragraph 3(2))” there shall be substituted “the said paragraph 3(a) of Schedule 6)”;

(d)for “paragraphs 5(2) and 3(2) of Schedule 6” there shall be substituted “paragraphs 3(b) and 3(a) of Schedule 6”;

(e)for “the said paragraphs 5(2) and 3(2))” there shall be substituted “the said paragraphs 3(b) and 3(a) of Schedule 6)”;

in each place where they occur.

Amendment of Regulation 30 of Schedule 1 to the principal regulations

3.  In Regulation 30(1) (i) of Schedule 1 to the principal regulations(4) (return by employer at end of year) the words from “and separately from” to the end of the sub-paragraph shall be omitted.

Amendment of section 10 of the Social Security Contributions and Benefits Act

4.  –

(1) In section 10(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(5) (Class 1A contributions) –

(a)for paragraphs (a) and (b) there shall be substituted the following paragraphs–

(a)the car shall not be treated as being unavailable on a day by virtue of paragraph 9(c) of Schedule 6 to the Income and Corporation Taxes Act 1988 for the purposes of section 158(5) of that Act(6) or paragraph 3 or 6 of that Schedule, unless the person liable to pay the contribution has information to show that the condition specified in paragraph 9(c) is satisfied as regards that day;

(b)the use of the car for the earner’s business travel shall be taken–

(i)for the purposes of sub-paragraph (1) of paragraph 2 of that Schedule to have amounted to less than 18,000 miles (or such lower figure as is applicable by virtue of sub-paragraph (a) of paragraph 3 of that Schedule); and

(ii)for the purposes of sub-paragraph (2) of paragraph 2 of that Schedule to have amounted to less than 2,500 miles (or such lower figure as is applicable by virtue of sub-paragraph (b) of paragraph 3 of that Schedule),

unless in either case the person liable to pay the contribution has information to show to the contrary; and;

(b)in paragraph (c) for “paragraph 5(3)” there shall be substituted “paragraph 4”.

(2) This regulation shall have effect for 1994-95 and for subsequent tax years.

Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on

L.S.

W G PURDY

Assistant Secretary

11th March 1994.

The Commissioners of Inland Revenue hereby concur.

L.J.H Beighton

C.W. Corlett

Two of the Commissioners of Inland Revenue

14th March 1994

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

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.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources