The Social Security (Contributions) (Miscellaneous Amendments) Regulations 1993

• Citation: S.I. 1993/2736
• Sections: 3

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Social Security (Contributions) (Miscellaneous Amendments) Regulations 1993 and shall come into force on 30th November 1993.

(2) In these Regulations “the principal Regulations ” means the Social Security (Contributions) Regulations 1979 .

Section 2 Amendment of regulation 19 of the principal Regulations

In paragraph (1) of regulation 19 of the principal Regulations (payments to be disregarded) , after sub-paragraph (q) there shall be added the following sub-paragraph—

(r) a payment of, or contribution towards meeting, a person’s liability for council tax in respect of accommodation occupied by him and which is provided for him by reason of his employment where, by virtue of section 145(4) of the Income and Corporation Taxes Act 1988 (living accommodation provided for employee) , he is not liable to income tax under Schedule E in respect of such provision .

Section 3 Amendment of section 10 of the Social Security Contributions and Benefits Act 1992

In section 10 of the Social Security Contributions and Benefits Act 1992 (Class 1A contributions) , in subsection (6)(b)(i) the words “section 158(5) of that Act and” shall be omitted.