- Latest available (Revised)
- Original (As made)
The Social Security (Contributions) Amendment (No. 3) Regulations 1996
You are here:
- UK Statutory Instruments
- 1996 No. 700
- Explanatory Note
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Explanatory Note
(This note is not part of the Regulations)
These Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”).
Regulation 2 amends regulation 5A(2) of the principal Regulations by inserting a new definition of “designated earnings period” where the earner is, or is not, a person in respect of whom minimum contributions are payable in accordance with section 43 of the Pension Schemes Act 1993.
Regulation 3 amends regulation 19(1) of the principal Regulations (payments to be disregarded) by excluding various payments and benefits from the computation of a person’s earnings for the purposes of earnings-related contributions.
Regulation 4 amends regulation 19B(5) of the principal Regulations (disregard of payments to directors) by applying the meaning given to “company” by section 832(1) and (2) of the Income and Corporation Taxes Act 1988.
An assessment of the compliance costs for employers has been made and a copy has been placed in the libraries of both Houses of Parliament. Copies can be obtained by post from the Department of Social Security, Deregulation Unit, 11th Floor, Adelphi, 1-11 John Adam St, London WC2N 6HT.
Options/Help
Print Options
PrintThe Whole Instrument
PrintThis Explanatory Note only
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.
Opening Options
Different options to open legislation in order to view more content on screen at once
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
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.