The Social Security (Contributions) (Amendment No. 6) Regulations 2005

• Citation: S.I. 2005/3130
• Sections: 5

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 6) Regulations 2005 and shall come into force on 5th December 2005.

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

The Social Security (Contributions) Regulations 2001 are amended as follows.

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

(1) Amend regulation 20 (joint employment of husband and wife) as follows.

(2) For the heading substitute—

Joint employment of spouses or civil partners

. 3 In the regulation for “a husband and wife” substitute “spouses or civil partners”.

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

(1) Amend regulation 27 (payments to directors which are to be disregarded) as follows.

(2) In paragraph (5)(c)(ii) after “spouse,” insert “civil partner,”.

Section 5 Amendment of the Social Security (Contributions) Regulations 2001

(1) Amend Part 8 of Schedule 3(travelling, relocation and other expenses and allowances of the employment) as follows.

(2) In the heading of paragraph 4C , and in sub-paragraph (2)(a) of that paragraph, after “spouse's” insert “, civil partner's”.

(3) For the heading of paragraph 5 substitute—

Travel costs and expenses of non-domiciled employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom

. 4 In paragraph 5(a) after “spouse” insert “, civil partner”.