2000 No. 758
SOCIAL SECURITY, NORTHERN IRELAND

The Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 2000

Made
Laid before Parliament
Coming into force
The Treasury, with the concurrence of the Department for Social Development1, in exercise of the powers conferred on them by sections 3(2) and (3), 121(1) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922, and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation and commencement1.

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 2000 and shall come into force on 6th April 2000.

Interpretation2.

In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations (Northern Ireland) 19793 and “regulation” means a regulation of the principal Regulations.

Amendment of regulation 193.

In regulation 19(1) (payments to be disregarded) after sub-paragraph (zo)4 there shall be added the following sub-paragraph—

“(zp)

a payment of, or contribution towards, any fee, contribution or annual subscription which, under section 201(1) of the Income and Corporation Taxes Act 19885 (fees and subscriptions to professional bodies, learned societies etc.), is deductible from the emoluments of any office or employment.”

Amendment of Schedule 1C to the principal Regulations4.

In Part I of Schedule 1C6 to the principal Regulations (non-cash vouchers to be disregarded as payments under regulation 19(1)(d)) after paragraph 10 there shall be added the following paragraphs—

“10A.

A non-cash voucher which is provided to or for the benefit of an employed earner in respect of employed earner’s employment by a person who is not the secondary contributor in respect of the provision of that voucher.

10B.

A non-cash voucher in respect of which, by virtue of section 157(3)(b) of the Income and Corporation Taxes Act 1988 (cars available for private use), an employed earner is not taxable under section 1417 of that Act (non-cash vouchers).”
Greg Pope
Bob Ainsworth
Two of the Lords Commissioners of Her Majesty’s Treasury

The Department for Social Development hereby concurs.

Sealed with the Official Seal of the Department for Social Development on 15th March 2000

John O'Neill
Senior Officer of the
Department for Social Development
(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979 No. 186) (“the principal Regulations”).

Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.

Regulation 3 amends regulation 19(1) of the principal Regulations so as to add to the categories of payments to be disregarded for the purposes of earnings-related contributions payments of, or contributions towards, fees, contributions or annual subscriptions which are deductible under section 201(1) of the Income and Corporation Taxes Act 1988 (c. 1) (“the Taxes Act”) from the emoluments of any office or employment.

Regulation 4 amends Schedule 1C to the principal Regulations so as to add two categories to the categories of non-cash vouchers to be disregarded under regulation 19(1)(d) of the principal Regulations as payments for the purposes of earnings-related contributions The first category added is non-cash vouchers provided to or for the benefit of an employed earner in respect of employed earner’s employment by a person who is not the secondary contributor in respect of the provision of that voucher. The second category added is non-cash vouchers in respect of which, by virtue of section 157(3)(b) of the Taxes Act, an employed earner is not taxable.