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The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1997
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- Northern Ireland Statutory Rules
- 1997 No. 180
- Regulation 2
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Amendment of regulation 19 of the Social Security (Contributions) Regulations
2. In regulation 19(1) of the Social Security (Contributions) Regulations (Northern Ireland) 1979(1) (payments to be disregarded) after sub-paragraph (v)(2) there shall be added the following sub-paragraph—
“(w)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(3) (work-related training) is not to be taken as an emolument of the office or employment.”.
(1)
S.R. 1979 No. 186; relevant amending regulations are S.R. 1997 No. 163
(2)
Sub-paragraph (v) was added by S.R. 1997 No. 163
(3)
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