The Social Security (Contributions) Amendment (No. 4) Regulations 1997

• Citation: S.I. 1997/1045
• Sections: 2

Section 1 Citation and Commencement

These Regulations may be cited as the Social Security (Contributions) Amendment (No. 4) Regulations 1997 and shall come into force on 6th April 1997.

Section 2 Amendment of the Social Security (Contributions) Regulations 1979

In paragraph (1) of regulation 19 of the Social Security (Contributions) Regulations 1979 (payments to be disregarded) after sub-paragraph (z), add—

(za) a payment of, or contribution towards, expenditure incurred on providing work-related training which by virtue of sections 200B, 200C and 200D of the Income and Corporation Taxes Act 1988 (work-related training) is not to be taken as an emolument of the office or employment.