The Social Security (Contributions) (Amendment No. 7) Regulations 2000

• Citation: S.I. 2000/2077
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 7) Regulations 2000 and shall come into force on 1st September 2000.

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

In paragraph (1) of regulations 19 of the Social Security (Contributions) Regulations 1979 (payments to be disregarded) after sub-paragraph (za) insert—

(zaa) any amount in respect of expenditure which by virtue of section 200E of the Income and Corporation Taxes Act 1988 (exemption for education and training funded by employers) is not taken to be included in the emoluments of the employee from the office or employment for the purposes of Schedule E;