The Social Security (Contributions) (Amendment No. 2) Regulations 2010

• Citation: S.I. 2010/188
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2010 and shall come into force on 6th April 2010.

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

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

(2) For paragraph 8 in Part 10 of Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) substitute—

Expenses and other payments not charged to income tax under miscellaneous exemptions

(8) A payment which is not charged to tax under any of the following provisions of ITEPA 2003 —

(a) section 245 (travelling and subsistence during public transport strikes);

(b) section 246 (transport between work and home for disabled employees: general);

(c) section 248 (transport home: late night working and failure of car-sharing arrangements);

(d) section 290A (accommodation outgoings of ministers of religion);

(e) section 290B (allowances paid to ministers of religion in respect of accommodation outgoings);

(f) section 321 (suggestion awards).