Search Legislation

The Social Security (Contributions) (Amendment No. 2) Regulations 2008

What Version

 Help about what version

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made).

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2008.

(2) In these Regulations “SSCR” means the Social Security (Contributions) Regulations 2001(1).

(3) These Regulations shall come into force—

(a)for the purposes of the insertion of paragraph 12B in Part 8 of Schedule 3 to SSCR on 1st April 2008; and

(b)for all other purposes on 6th April 2008.

Amendment of the Social Security (Contributions) Regulations 2001

2.  SSCR shall be amended as follows.

3.  After regulation 65B(2) insert—

Late payment of voluntary Class 2 and 3 contributions for tax year 2005-06

65C.(1) Paragraph (2) applies where a person who will reach pensionable age on or after 6th April 2010—

(a)is entitled, but not liable, to pay a Class 2 or Class 3 contribution in respect of the tax year 2005-06; and

(b)pays the contribution after the end of that year, but not later than 5th April 2012.

(2) Notwithstanding sections 12(3) and 13(6) of the Act, the amount of the contribution shall be calculated by reference to the weekly rate which would have been payable if it had been paid during the tax year 2005-06..

4.—(1) Amend Schedule 3 (sums disregarded in the computation of employed earners’ earnings) as follows.

(2) In Part 5, in paragraph 1(2)—

(a)at the end of paragraph (a) omit “or”; and

(b)after paragraph (a) insert—

(aa)by virtue of paragraph 7E of Part 8 (van fuel); or.

(3) In Part 8 (sums by way of travelling, relocation and other expenses and allowances of the employment)—

(a)after paragraph 7D(3) insert—

Van fuel

7E.  A payment by way of the provision of van fuel which is chargeable to income tax under section 160 of ITEPA 2003.; and

(b)after paragraph 12A (HM Forces’ operational allowance)(4) insert—

HM Forces’ Council Tax Relief

12B.  A payment designated by the Secretary of State for Defence as Council Tax Relief and made by the Secretary of State for Defence to a member of Her Majesty’s forces..

(4) In Part 10 (miscellaneous payments)—

(a)in paragraph 1(5) for “2 to 17” substitute “2 to 19”; and

(b)at the end add—

Payments made from the In-Work Emergency Discretion Fund

18.  Any In-Work Emergency Discretion Fund payment made to a person pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973(6).

This paragraph does not apply in Northern Ireland.

Payments made from the In-Work Emergency Fund

19.  Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950(7).

This paragraph applies only in Northern Ireland..

Steve McCabe

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

6th March 2008

The Secretary of State concurs.

Signed by authority of the Secretary of State for Work and Pensions

Mike O’Brien

Minister of State

Department for Work and Pensions

4th March 2008

The Department for Social Development concurs.

Sealed with the Official Seal of the Department for Social Development on 4th March 2008

Legal seal

John O’Neill

Senior Officer of the Department for Social Development

Back to top

Options/Help

Print Options

Close

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.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

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
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources