Search Legislation

National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019

 Help about what version

What Version

 Help about opening options

Opening Options

Status:

This is the original version (as it was originally enacted).

Part 2Sporting testimonials

3Sporting testimonials: Great Britain

(1)The Social Security Contributions and Benefits Act 1992 is amended as follows.

(2)In section 10 (Class 1A contributions: benefits in kind etc) in subsection (2) for “section 10ZA below” substitute “sections 10ZA and 10ZBA”.

(3)In section 10ZA (liability of third party provider of benefits in kind) after subsection (1) insert—

(1A)This section does not apply if the benefit is a sporting testimonial payment (see section 10ZBA).

(4)After section 10ZB insert—

10ZBALiability of third party controller of sporting testimonial

(1)This section applies where—

(a)a Class 1A contribution is payable for any tax year in respect of the whole or any part of general earnings received by an earner;

(b)the general earnings, in so far as they are ones in respect of which such a contribution is payable, consist in a sporting testimonial payment; and

(c)the controller of the sporting testimonial is not the person (“the relevant employer”) by whom, but for this section, the Class 1A contribution would be payable in accordance with section 10(2).

(2)The controller of the sporting testimonial, instead of the relevant employer, is liable to pay any Class 1A contribution in respect of the sporting testimonial payment.

(3)Subsection (4) applies if—

(a)the controller of the sporting testimonial pays an amount (“the amount to cover tax”) for the purpose of discharging any liability of the earner to income tax for any tax year (“the relevant year”), and

(b)the income tax in question is tax chargeable in respect of the sporting testimonial payment or of the amount to cover tax.

(4)For the purposes of this Act the amount to cover tax is to be treated as if it were general earnings consisting in the making of a sporting testimonial payment to the earner in the relevant year and falling, for the purposes of Class 1 contributions, to be left out of account in the computation of the earnings paid to or for the benefit of the earner.

(5)The controller of the sporting testimonial, instead of the relevant employer, is liable to pay any Class 1A contribution in respect of any further sporting testimonial payment treated as made to the earner in accordance with subsection (4).

(6)Expressions used in this section and section 226E of ITEPA 2003 (sporting testimonial payments) have the same meaning as in that section.

4Sporting testimonials: Northern Ireland

(1)The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.

(2)In section 10 (Class 1A contributions: benefits in kind etc) in subsection (2) for “section 10ZA below” substitute “sections 10ZA and 10ZBA”.

(3)In section 10ZA (liability of third party provider of benefits in kind) after subsection (1) insert—

(1A)This section does not apply if the benefit is a sporting testimonial payment (see section 10ZBA).

(4)After section 10ZB insert—

10ZBALiability of third party controller of sporting testimonial

(1)This section applies where—

(a)a Class 1A contribution is payable for any tax year in respect of the whole or any part of general earnings received by an earner;

(b)the general earnings, in so far as they are ones in respect of which such a contribution is payable, consist in a sporting testimonial payment; and

(c)the controller of the sporting testimonial is not the person (“the relevant employer”) by whom, but for this section, the Class 1A contribution would be payable in accordance with section 10(2).

(2)The controller of the sporting testimonial, instead of the relevant employer, is liable to pay any Class 1A contribution in respect of the sporting testimonial payment.

(3)Subsection (4) applies if—

(a)the controller of the sporting testimonial pays an amount (“the amount to cover tax”) for the purpose of discharging any liability of the earner to income tax for any tax year (“the relevant year”), and

(b)the income tax in question is tax chargeable in respect of the sporting testimonial payment or of the amount to cover tax.

(4)For the purposes of this Act the amount to cover tax is to be treated as if it were general earnings consisting in the making of a sporting testimonial payment to the earner in the relevant year and falling, for the purposes of Class 1 contributions, to be left out of account in the computation of the earnings paid to or for the benefit of the earner.

(5)The controller of the sporting testimonial, instead of the relevant employer, is liable to pay any Class 1A contribution in respect of any further sporting testimonial payment treated as made to the earner in accordance with subsection (4).

(6)Expressions used in this section and section 226E of ITEPA 2003 (sporting testimonial payments) have the same meaning as in that section.

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

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

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

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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 enacted 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