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The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1997

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Citation and commencement

1.  These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1997 and shall come into operation on 6th April 1997.

Amendment of regulation 19 of the Social Security (Contributions) Regulations

2.  In regulation 19(1) of the Social Security (Contributions) Regulations (Northern Ireland) 1979(1) (payments to be disregarded) after sub-paragraph (v)(2) there shall be added the following sub-paragraph—

(w)a payment of, or contribution towards, expenditure incurred on providing work-related training which by virtue of sections 200B, 200C and 200D of the Income and Corporation Taxes Act 1988(3) (work-related training) is not to be taken as an emolument of the office or employment..

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


John O'Neill

Assistant Secretary

24th March 1997.

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