2006 No. 2924

social security

The Social Security (Contributions) (Amendment No. 6) Regulations 2006

Made

Laid before Parliament

Coming into force

The Treasury make these Regulations in exercise of the powers conferred by sections 3(2) and (3) and 175(1A) and (5) of the Social Security Contributions and Benefits Act 19921 and sections 3(2) and (3) and 171(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922 and now exercisable by them.

The Secretary of State and the Department for Social Development concur in the making of these Regulations.

Citation, and commencement

1

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 6) Regulations 2006 and shall come into force on 14th November 2006.

2

1

The Social Security Contributions Regulations 20013 shall be amended as follows.

2

In Part 8 of Schedule 3 (sums by way of travelling, relocation and other expenses and allowances of the employment disregarded in the computation of employed earners’ earnings) after paragraph 12 (foreign service allowance) insert—

HM Forces’ operational allowance12A

A payment by the Secretary of State for Defence of an operational allowance to a member of Her Majesty’s forces in respect of service in an operational area specified by the Secretary of State for Defence.

Frank RoyAlan CampbellTwo of the Lords Commissioners of Her Majesty’s Treasury

The Secretary of State concurs.

Signed by authority of the Secretary of State

James PurnellMinister of State,Department for Work and Pensions

The Department for Social Development concurs.

Sealed with the Official Seal of the Department is on the 7th November 2006

seal_r00001John O’NeillA senior officer of the Department for Social Development
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide disregards, in the computation of an earner’s liability to Class 1 National Insurance contributions, for payments of operational allowances made by the Secretary of State to members of Her Majesty’s forces.

These Regulations do not impose new costs on business.