The Social Security (Contributions) (Amendment No. 2) Regulations 2008

• Citation: S.I. 2008/607
• Sections: 4

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2008.

(2) In these Regulations “ SSCR ” means the Social Security (Contributions) Regulations 2001 .

(3) These Regulations shall come into force—

(a) for the purposes of the insertion of paragraph 12B in Part 8 of Schedule 3 to SSCR on 1st April 2008; and

(b) for all other purposes on 6th April 2008.

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

SSCR shall be amended as follows.

Section 3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 4

(1) Amend Schedule 3 (sums disregarded in the computation of employed earners' earnings) as follows.

(2) In Part 5, in paragraph 1(2)—

(a) at the end of paragraph (a) omit “or”; and

(b) after paragraph (a) insert—

(aa) by virtue of paragraph 7E of Part 8 (van fuel); or

(3) In Part 8 (sums by way of travelling, relocation and other expenses and allowances of the employment)—

(a) after paragraph 7D insert—

Van fuel

(7E) A payment by way of the provision of van fuel which is chargeable to income tax under section 160 of ITEPA 2003.

(b) after paragraph 12A ( HM Forces' operational allowance) insert—

HM Forces' Council Tax Relief

(12B) A payment designated by the Secretary of State for Defence as Council Tax Relief and made by the Secretary of State for Defence to a member of Her Majesty's forces.

(4) In Part 10 (miscellaneous payments)—

(a) in paragraph 1 for “2 to 17” substitute “ 2 to 19 ” ; and

(b) at the end add—

Payments made from the In-Work Emergency Discretion Fund

(18) Any In-Work Emergency Discretion Fund payment made to a person pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973 .

This paragraph does not apply in Northern Ireland.

Payments made from the In-Work Emergency Fund

(19) Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950 .

This paragraph applies only in Northern Ireland.