The Social Security (Contributions) (Amendment) Regulations 2023

• Citation: S.I. 2023/186
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2023 and come into force on 16th March 2023.

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

In Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) , after paragraph 25 insert—

Post Office Horizon compensation payments

(26)

(1) A payment of compensation made by Post Office Limited to a person in respect of a historic conviction that was quashed because it involved evidence from the Horizon system.

(2) A payment of compensation made by the Department for Business and Trade to a person who was a party to a claim against Post Office Limited in respect of the Horizon system that was subject to a group litigation order.

(3) In this paragraph—

“ the Horizon system ” means any version of the computer system used by Post Office Limited known as Horizon, Horizon Legacy, Horizon Online or HNG-X;

“ Post Office Limited ” means the private company limited by shares incorporated and registered in England and Wales with company number 02154540.