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The Social Security (Contributions) (Amendment No. 4) Regulations 2002
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- 2002 No. 2924
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).
The Education (Teacher Student Loans) (Repayment etc.) Regulations 2002 (S.I. 2002/2086) made under section 186 of the Education Act 2002 make provision for the repayment or reduction of amounts payable in respect of student loans of newly qualified teachers. Regulation 3 of these Regulations amends Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 by adding a new paragraph 16 specifying payments in respect of such loans and payments discharging any income tax liability relating to such payments, as payments which are to be disregarded in the calculation of earnings from employed earner’s employment for the purpose of earnings-related contributions.
Regulation 4 of these Regulation amends regulation 43(1)(e) of the Social Security (Contributions) Regulations 2001 with effect from 1st April 2003 when the invalid care allowance will be renamed “carer’s allowance” in accordance with the Regulatory Reform (Carer’s Allowance) Order 2002 (S.I. 2002/1457).
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