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This is the original version (as it was originally made).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.

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

2.  –

(1) Regulations 22C, 22D and 22F of the principal regulations(1) (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(2), 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.

(1)

Regulations 22A to 22G were inserted by regulation 2 of S.R. 1992 No.126

(2)

Schedule 6 was substituted by paragraph 5 of Schedule 3 to the Finance Act 1993 (c. 34)

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