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The Social Security (Contributions) Amendment (No. 4) Regulations 1997
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- 1997 No. 1045
- Regulation 2
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Amendment of the Social Security (Contributions) Regulations 1979
2. In paragraph (1) of regulation 19 of the Social Security (Contributions) Regulations 1979 (payments to be disregarded)(1) after sub-paragraph (z), add—
“(za)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 (work-related training)(2) is not to be taken as an emolument of the office or employment.”.
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