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The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1998

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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 (l)(2) there shall be inserted the following sub-paragraph—

“(ll)a payment which comprises any gain on which the earner is chargeable to tax by virtue of section 135 of the Income and Corporation Taxes Act 1988(3) (gains by directors and employees from share options);”.

(1)

S.R. 1979 No. 186; relevant amending regulations are S.R. 1998 No. 317

(2)

Sub-paragraph (l) was substituted by S.R. 1998 No. 317

(3)

1988 c. 1; see also section 4(4)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 as substituted by Article 47(1) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))

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