The Social Security (Contributions) (Amendment No. 8) Regulations 2000

Made: 10th August 2000

Laid before Parliament: 11th August 2000

Coming into force: 1st September 2000

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Citation, commencement and effect

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Interpretation

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Amendment of regulation 22E of the principal Regulations

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Insertion of regulation 22HA in the principal Regulations

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Amendment of regulation 33A of the principal Regulations

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Amendment of regulation 42 of the principal Regulations

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Amendment of regulation 46 of the principal Regulations

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Insertion of regulation 46A in the principal Regulations

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Substitution of regulation 47 of the principal Regulations

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Amendment of regulation 47A of the principal Regulations

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Amendment of regulations 47B and 47C of the principal Regulations

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Amendment of regulation 47D of the principal Regulations

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Amendment of regulation 47E of the principal Regulations

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Amendment of regulation 47F of the principal Regulations

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Amendment of regulation 47G of the principal Regulations

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Amendment of regulation 47H of the principal Regulations

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Amendment of regulation 47I of the principal Regulations

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Amendment of regulation 47J of the principal Regulations

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Amendment of regulation 47K of the principal Regulations

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Insertion of regulations 47L and 47M in the principal Regulations

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Amendment of regulation 48 of the principal Regulations

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Amendment of heading to Parts II and III of Schedule 1

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Amendment of Regulation 13 of Schedule 1

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Omission of Regulation 13A of Schedule 1

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Amendment of Regulation 26C of Schedule 1

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Omission of Regulations 26D of Schedule 1

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Amendment of Regulation 27 of Schedule 1

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Omission of Regulation 27B of Schedule 1

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Amendment of Regulation 28 of Schedule 1

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Amendment of Regulation 28A of Schedule 1

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Amendment of Regulation 28B of Schedule 1

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Amendment of Regulation 28C of Schedule 1

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Amendment of Regulation 28D of Schedule 1

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Amendment of Regulation 30 of Schedule 1

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Amendment of Regulation 32 of Schedule 1

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Amendment of Regulation 34A of Schedule 1

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Signed

Jim Dowd — Bob Ainsworth — Two of the Lords Commissioners of Her Majesty’s Treasury — 10th August 2000

Nick Montagu — Tim Flesher — Two of the Commissioners of Inland Revenue — 7th August 2000

Explanatory note

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Footnotes

[^f00001]: 1992 c. 4. Section 10 was substituted by section 74(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19). Section 122(1) is cited because of the meaning ascribed to the word “prescribe”. Section 175(4) was amended by paragraph 29 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). Paragraph 7B was inserted by section 57 of the Social Security Act 1998 (c. 14) and amended by paragraph 38 of Schedule 3, paragraph 7 of Schedule 9, and Part I of Schedule 10, to the Transfer Act, and section 76(3) and (4) of the Child Support, Pensions and Social Security Act 2000. Paragraph 8(1)(ia) was inserted by paragraph 77(15) of Schedule 7 to the Social Security Act 1998 and amended by section 74(5) of the Child Support, Pensions and Social Security Act 2000.

[^f00002]: Sub-paragraphs (1) and (2) of paragraph 6 were amended by paragraph 77(8) and (9) of Schedule 7, and Schedule 8, to the Social Security Act 1998, and sub-paragraph (1) was amended further by paragraph 35(2) of Schedule 3 to the Transfer Act. Paragraph 7BA was inserted by section 76(5) of the Child Support, Pensions and Social Security Act 2000.

[^f00003]: S.I. 1979/591; relevant amending instruments are S.I. 1981/82, 1983/395, 1984/77, 1985/396, 1987/413, 1990/605 and 1935, 1991/1632 and 2505, 1992/97, 667 and 1440, 1993/583, 821 and 2094, 1994/667, 1995/730, 1996/195, 777, 1047 and 2407, 1997/820, 1998/680 and 2211, 1999/567, 568, 827, 975 and 1965, and 2000/747, 761 and 2084.

[^f00004]: Regulations 22A to 22G were inserted by S.I. 1992/667, regulation 2.

[^f00005]: Regulation 22H was inserted by S.I. 1998/2211, regulation 7.

[^f00006]: Regulation 19(1)(b) was amended by S.I. 1984/77, regulation 8(a).

[^f00007]: Regulation 19(1)(l) to (n) was added by S.I. 1991/2505, regulation 3(4) and sub-paragraphs (l) and (m) were substituted by S.I. 1998/2211, regulation 6(2) and (3). Regulation 19(1)(ma) to (mc) was inserted by S.I. 2000/2084, regulation 8(2).

[^f00008]: Regulation 19(1)(q) was added by S.I. 1993/583, regulation 2.

[^f00009]: Regulation 19(1)(z) was added by S.I. 1997/820, regulation 2(3).

[^f00010]: Regulation 19(1)(zh) was added by S.I. 1999/567, regulation 3(2)(b).

[^f00011]: Regulation 19(1)(zo) to (zr) was added by S.I. 1999/568 , regulation 9(2).

[^f00012]: Regulation 19(1)(zu) was added by S.I. 2000/761, regulation 3.

[^f00013]: Regulation 19(1)(d) was amended by S.I. 1991/2505, regulation 3(2).

[^f00014]: Regulation 19(1)(zg) was added by S.I. 1998/2211, regulation 6(4).

[^f00015]: Regulation 19(1)(zc) was added by S.I. 1998/680, regulation 2(2).

[^f00016]: Schedule 11A was inserted by paragraph 2 of Schedule 5 to the Finance Act 1993 (c. 34).

[^f00017]: Section 596(1)(b) was amended by paragraph 8(2)(b) of Schedule 6 to the Finance Act 1989 (c. 26).

[^f00018]: Section 607 was amended by section 104(2) of the Finance Act 1994 (c. 9).

[^f00019]: Copies of extra-statutory concessions may be obtained from the Inland Revenue Leaflets and Booklets Orderline, PO Box 37, St Austell, Cornwall, PL25 5YN and are available also on the Inland Revenue website (http://www.inlandrevenue.gov.uk).

[^f00020]: 1989 c. 41.

[^f00021]: Regulation 33A was inserted by S.I. 1992/97, regulation 4, and amended by S.I. 1992/1440, regulation 3.

[^f00022]: Regulation 42 was amended by S.I. 1993/2094, regulation 5.

[^f00023]: Regulation 46 was amended by S.I. 1992/97, regulation 5(b), and 1999/567, regulation 8.

[^f00024]: Regulations 47 and 47A to 47K were substituted for regulation 47 by S.I. 1999/975, regulation 2.

[^f00025]: Section 10ZA was inserted by section 75 of the Child Support, Pensions and Social Security Act 2000.

[^f00026]: Sections 100 to 100D were substituted for section 100 by section 167 of the Finance Act 1989. Section 100 was amended by paragraph 3(2) of Schedule 11 to the Finance Act 1990 (c. 29), paragraph 14 of Schedule 1, and Part I of Schedule 2, to the General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), and paragraph 38 of Schedule 19 to the Finance Act 1998 (c. 36).

[^f00027]: Section 100D was amended by the Transfer of Functions (Lord Advocate and Advocate General for Scotland) Order 1999, S.I. 1999/679, Article 2 and the Schedule.

[^f00028]: Section 105 was amended by sections 149(5) and 168(5) of the Finance Act 1989.

[^f00029]: 1970 c. 9.

[^f00030]: The definition of “the Taxes Acts” in section 118(1) was amended by paragraph 32(d) of Schedule 8 to the Development Land Tax Act 1976 (c. 24), Schedule 31 to the Income and Corporation Taxes Act 1988 (c. 1), and paragraph 2(1) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12).

[^f00031]: Regulations 26, 26A and 26B were substituted for regulation 26 by S.I. 1991/1632, regulation 2(3). Regulation 26 as substituted was amended by S.I. 1996/195, regulation 13(3). Regulation 26A was amended by S.I. 1996/195, regulation 13(4), and S.I. 1999/827, regulation 2.

[^f00032]: In Regulation 2(1), the definition of “income tax period” was inserted by S.I. 1991/1632, regulation 2(2).

[^f00033]: The heading was amended by S.I. 1992/97, regulation 11.

[^f00034]: Regulation 13(6) was substituted by S.I. 1999/568, regulation 19.

[^f00035]: Regulation 13A was inserted by S.I. 1992/97, regulation 13, and amended by S.I. 1992/1440, regulation 5, and S.I. 1996/2407, regulation 7(2).

[^f00036]: Regulation 26C was inserted by S.I. 1992/97, regulation 15, and amended by S.I. 1992/1440, regulation 8, S.I. 1996/2407, regulation 7(3), and S.I. 1999/567, regulation 11(4).

[^f00037]: Regulation 26D was inserted by S.I. 1992/1440, regulation 9, and amended by S.I. 1997/820, regulation 3.

[^f00038]: Regulation 27 was substituted by S.I. 1990/605, regulation 2(1), and amended by S.I. 1991/1632, regulation 2(4), S.I. 1992/97, regulation 16, S.I. 1992/1440 , regulation 10, and S.I. 1996/2407, regulation 7(4)(a).

[^f00039]: Regulation 27B was inserted by S.I. 1992/97, regulation 17, and amended by S.I. 1992/1440, regulation 11, S.I. 1995/730, regulation 3(4), and S.I. 1996/2407, regulation 7(4)(b).