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Statutory Instrument

The Social Security (Contributions) (Amendment No. 4) Regulations 2020

Citation
S.I. 2020/923
As at
Sections
2
Section 1Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2020 and come into force on 29th September 2020.

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

(1) Schedule 3 (payments to be disregarded etc…) to the Social Security (Contributions) Regulations 2001 is amended as follows.

(2) In Part 7 (payments in respect of training and similar courses), after paragraph 12 (payments made by employers to earners in full-time attendance at universities &c), insert—

Payments exempted from income tax under section 254A of ITEPA 2003

(13) A care leaver’s apprenticeship bursary payment which is exempted from income tax under section 254A of ITEPA 2003.

2 sections

Cite this legislation

The Social Security (Contributions) (Amendment No. 4) Regulations 2020 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2020-923

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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