The Social Security (Contributions) (Amendment No. 4) Regulations 2002

• Citation: S.I. 2002/2924
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2002 and shall come into force on 17th December 2002.

Section 2 Amendment of the Social Security (Contributions) Regulations 2001

Amend the Social Security (Contributions) Regulations 2001 as follows.

Section 3 Amendment of the Social Security (Contributions) Regulations 2001

(1) In regulation 43(1)(e) for “invalid care allowance” substitute “carer’s allowance”.

(2) Paragraph (1) shall have effect from 1st April 2003.

Section 4 Amendment of the Social Security (Contributions) Regulations 2001

In Part 10 of Schedule 3—

(a) in paragraph 1(1) for “15” substitute “16”;

(b) at the end add—

Student loans

(16)

(1) A payment made in accordance with Regulations made under section 186 of the Education Act 2002 in respect of the repayment, reduction or extinguishing of the amounts payable in respect of a loan.

(2) A payment for the purpose of discharging any liability of the earner to income tax for any tax year where the income tax in question is tax chargeable in respect of—

(a) the payment referred to in paragraph (1), or

(b) the payment made for the purpose of discharging the income tax liability itself.