EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations amend the Social Security (Credits) Regulations 1975 (S.I. 1975/556) and the Social Security (Contributions Credits for Parents and Carers) Regulations 2010 (S.I. 2010/19).

Regulation 2 amends the Social Security (Credits) Regulations 1975. Paragraph (2) makes minor amendments to regulation 8B. Paragraph (3) inserts a new regulation to provide for a credit of a Class 1 national insurance contribution from 6th April 2010 to the accompanying spouse or civil partner of a member of Her Majesty’s forces who is on an assignment outside the United Kingdom.

Regulation 3 amends the Social Security (Contributions Credits for Parents and Carers) Regulations 2010 to remove from those Regulations a category of persons who are not required to apply for the credit of a Class 3 national insurance contribution.

A full impact assessment has not been produced for this instrument as it has no impact on the private or voluntary sector.