The Social Security (Contributions) (Amendment No. 6) Regulations 2014

• Citation: S.I. 2014/3228
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 6) Regulations 2014 and come into force on 1st January 2015.

Section 2 Amendments to the Social Security (Contributions) Regulations 2001

Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) to the Social Security (Contributions) Regulations 2001 is amended as follows.

Section 3 Amendments to the Social Security (Contributions) Regulations 2001

In Part 5 (certain non-cash vouchers to be disregarded as payments in kind) after paragraph 5(c)—

(a) for “.” substitute “;”; and

(b) insert—

(d) section 320C (recommended medical treatment) .

Section 4 Amendments to the Social Security (Contributions) Regulations 2001

In Part 8 (travelling, relocation and other expenses and allowances of the employment) after paragraph 14 (overseas medical treatment) insert—

Recommended medical treatment

(14A) A payment or reimbursement to which no liability to income tax arises by virtue of section 320C of ITEPA 2003 (recommended medical treatment).