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The Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 2000
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- 2000 No. 758
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979 No. 186) (“the principal Regulations”).
Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.
Regulation 3 amends regulation 19(1) of the principal Regulations so as to add to the categories of payments to be disregarded for the purposes of earnings-related contributions payments of, or contributions towards, fees, contributions or annual subscriptions which are deductible under section 201(1) of the Income and Corporation Taxes Act 1988 (c. 1) (“the Taxes Act”) from the emoluments of any office or employment.
Regulation 4 amends Schedule 1C to the principal Regulations so as to add two categories to the categories of non-cash vouchers to be disregarded under regulation 19(1)(d) of the principal Regulations as payments for the purposes of earnings-related contributions The first category added is non-cash vouchers provided to or for the benefit of an employed earner in respect of employed earner’s employment by a person who is not the secondary contributor in respect of the provision of that voucher. The second category added is non-cash vouchers in respect of which, by virtue of section 157(3)(b) of the Taxes Act, an employed earner is not taxable.
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