The Social Security (Contributions) (Amendment No. 9) Regulations 2007

• Citation: S.I. 2007/2905
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 9) Regulations 2007 and shall come into force on 30th October 2007.

(2) In these Regulations—

“the commencement date” means the date on which these Regulations come into force; and

“construction operations” has the meaning given by section 74 of the Finance Act 2004 .

Section 2 Amendment of the Social Security (Contributions) Regulations 2001 ( S.I. 2001/1004 )

(1) The Social Security (Contributions) Regulations 2001 shall be amended in accordance with paragraph (2), but subject to the saving in paragraph (3).

(2) In Part 10 of Schedule 3 (miscellaneous sums disregarded in the computation of earnings), paragraph 12 (holiday pay) is revoked.

(3) But paragraph 12 of Part 10 of Schedule 3 shall continue to have effect until the fifth anniversary of the commencement date in the case of holiday pay derived from an employed earner’s employment if—

(a) the secondary contributor in relation to that employment is a person carrying on a business which includes construction operations; and

(b) the employed earner was personally engaged in such operations at the time that entitlement to that pay accrued.