The Social Security (Contributions) (Amendment No. 4) Regulations 2005

• Citation: S.I. 2005/1086
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2005 and shall come into force on 5th April 2005.

Section 2 Amendment of the Social Security (Contributions) (Amendment No. 3) Regulations 2005

The Social Security (Contributions) (Amendment No. 3) Regulations 2005 are amended as follows.

Section 3 Amendment of the Social Security (Contributions) (Amendment No. 3) Regulations 2005

In regulation 9(3)(b) (disregard of pension contributions to which the double taxation agreement with the United States of America applies) for “paragraph (c)” substitute “sub-paragraph (1)(c)”.

Section 4 Amendment of the Social Security (Contributions) (Amendment No. 3) Regulations 2005

For regulation 10 (transitional provisions) substitute—

Transitional provision

(10)

(1) In relation to qualifying childcare vouchers provided during the period beginning on 6th April 2005 and ending on 5th October 2005 (“the transitional period”), paragraph 7(3) of Part 5 of Schedule 3 to the principal Regulations shall have effect as if, for the purposes of paragraph (a) of QW, the number of qualifying weeks were 26.

This is subject to the following qualification.

(2) The sum of the exempt amounts which may be disregarded, in computing earnings during the transitional period, by virtue of paragraph 7(3) of Part 5 of Schedule 3 to the principal Regulations, as modified by paragraph (1) above, shall not exceed £1,300.