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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Social Security (Contributions) Amendment (No. 4) Regulations 1997 No. 1045 URL: http://www.bailii.org/uk/legis/num_reg/1997/uksi_19971045_en.html |
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Statutory Instruments
SOCIAL SECURITY
Made
20th March 1997
Laid before Parliament
26th March 1997
Coming into force
6th April 1997
The Secretary of State for Social Security, in exercise of powers conferred by sections 3(2) and (3), 122(1) and 175(1) to (3) of the Social Security Contributions and Benefits Act 1992(1) and of all other powers enabling him in that behalf, after agreement by the Social Security Advisory Committee that proposals to make these Regulations should not be referred to it(2), hereby makes the following Regulations:
1. These Regulations may be cited as the Social Security (Contributions) Amendment (No. 4) Regulations 1997 and shall come into force on 6th April 1997.
2. In paragraph (1) of regulation 19 of the Social Security (Contributions) Regulations 1979 (payments to be disregarded)(3) after sub-paragraph (z), add-
"(za)a payment of, or contribution towards, expenditure incurred on providing work-related training which by virtue of sections 200B, 200C and 200D of the Income and Corporation Taxes Act 1988 (work-related training)(4) is not to be taken as an emolument of the office or employment.".
Signed by authority of the Secretary of State for Social Security.
Oliver Heald
Parliamentary Under-Secretary of State,
Department of Social Security
20th March 1997
(This note is not part of the Regulations)
These Regulations further amend the Social Security (Contributions) Regulations 1979 ("the principal Regulations").
Regulation 2 amends regulation 19(1) of the principal Regulations (payments to be disregarded) by adding a new disregard in respect of payments by way of expenditure incurred on the provision of work-related training which are not to be taken as emoluments of the office or employment by virtue of sections 200B to 200D of the Income and Corporation Taxes Act 1988. Sections 200B to 200D were inserted by the Finance Act 1997.
These Regulations do not impose any costs on business.
