The Social Security (Contributions) (Amendment No 6) Regulations 2007

• Citation: S.I. 2007/2091
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No 6) Regulations 2007 and shall come into force on 14th August 2007.

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

(1) Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind) of the Social Security (Contributions) Regulations 2001 is amended as follows.

(2) In paragraph 1 for “8” substitute “9”.

(3) After paragraph 8 add —

(9) A non-cash voucher providing for health screening or medical check-ups to the extent that no liability to income tax arises in the provision of such health screening or medical check-ups by virtue of the Income Tax (Exemption of Minor Benefits) Regulations 2002 regulation 7 (exemption in respect of the provision of health screening and medical check-ups).