The Social Security (Contributions) (Amendment No. 2) Regulations 2010

Amendment of the Social Security (Contributions) Regulations 2001

2.—(1) The Social Security (Contributions) Regulations 2001(1) are amended as follows.

(2) For paragraph 8 in Part 10 of Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) substitute—

“Expenses and other payments not charged to income tax under miscellaneous exemptions

8.    A payment which is not charged to tax under any of the following provisions of ITEPA 2003(2)—

(a) section 245 (travelling and subsistence during public transport strikes);

(b) section 246 (transport between work and home for disabled employees: general);

(c) section 248 (transport home: late night working and failure of car-sharing arrangements);

(d) section 290A(3) (accommodation outgoings of ministers of religion);

(e) section 290B (allowances paid to ministers of religion in respect of accommodation outgoings);

(f) section 321 (suggestion awards).”.

(1)

S.I. 2001/1004; the only relevant amending instrument is S.I. 2004/770, which substituted paragraph 8 in Part 10 of Schedule 3.

(2)

Section 122(1) of the Social Security Contributions and Benefits Act 1992, being the Act which confers the power to make these Regulations, defines “ITEPA 2003” as meaning the Income Tax (Earnings and Pensions) Act 2003 (c. 1). The definition was inserted by paragraphs 169 and 178 of Schedule 6 to ITEPA 2003.

(3)

Sections 290A and 290B were inserted by S.I. 2010/157