The Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 2000

• Citation: S.I. 2000/758
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 2000 and shall come into force on 6th April 2000.

Section 2 Interpretation

In these Regulations “the principal Regulations ” means the Social Security (Contributions) Regulations (Northern Ireland) 1979 and “regulation” means a regulation of the principal Regulations.

Section 3 Amendment of regulation 19

In regulation 19(1) (payments to be disregarded) after sub-paragraph (zo) there shall be added the following sub-paragraph—

(zp) a payment of, or contribution towards, any fee, contribution or annual subscription which, under section 201(1) of the Income and Corporation Taxes Act 1988 (fees and subscriptions to professional bodies, learned societies etc. ), is deductible from the emoluments of any office or employment.

Section 4 Amendment of Schedule 1C to the principal Regulations

In Part I of Schedule 1C to the principal Regulations (non-cash vouchers to be disregarded as payments under regulation 19(1)(d)) after paragraph 10 there shall be added the following paragraphs—

(10A) A non-cash voucher which is provided to or for the benefit of an employed earner in respect of employed earner’s employment by a person who is not the secondary contributor in respect of the provision of that voucher.

(10B) A non-cash voucher in respect of which, by virtue of section 157(3)(b) of the Income and Corporation Taxes Act 1988 (cars available for private use), an employed earner is not taxable under section 141 of that Act (non-cash vouchers).