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The Social Security (Contributions) (Amendment No. 4) Regulations 2006
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- 2006 No. 2003
- Regulation 2
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Amendment of the Social Security (Contributions) Regulations 2001
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2.—(1) Part 5 of Schedule 3 to the Social Security (Contributions) Regulations 2001(1) (certain non-cash vouchers to be disregarded as payments in kind) is amended as follows.
(2) In paragraph 5A(2) after sub-paragraph (c) add—
“(d)section 319(3) (mobile telephones).”.
(3) In paragraph 5B after sub-paragraph (e) add—
“(f)section 320A(4) (eye tests and special corrective appliances);”.
(1)
S.I. 2001/1004.
(2)
Paragraphs 5, 5A and 5B were substituted for paragraphs 5 and 6 by the Social Security (Contributions) (Amendment No.7) Regulations 2003 (S.I. 2003/2958).
(3)
Section 319 (mobile telephones) of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”) was substituted for section 319 (employment income: exemption for mobile telephones) by section 60 of the Finance Act 2006 c. 25.
(4)
Section 320A (eye tests and special corrective appliances) of ITEPA was inserted by section 62 of the Finance Act 2006 c. 25.
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