LegalizeThe Social Security (Contributions) (Amendment No. 5) Regulations 2008
Made: 6th October 2008
Laid before Parliament: 6th October 2008
Coming into force: 27th October 2008
The Secretary of State concurs in the making of these Regulations.
Citation and commencement
1
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 5) Regulations 2008 and shall come into force on 27th October 2008.
Amendment of the Social Security (Contributions) Regulations 2001
2
- (1) The Social Security (Contributions) Regulations 20012 are amended as follows.
- (2) In Part 10 of Schedule 3 (miscellaneous payments to be disregarded in the computation of an employed earner’s earnings)—
- (a) in sub-paragraph (1) of paragraph 13 for “2 to 20” substitute “2 to 21”; and
- (b) after paragraph 20 insert the following paragraph—
(21) Any Better off in Work Credit payment made pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 19734. This paragraph does not apply to Northern Ireland.
Signed
Claire Ward — Dave Watts — Two of the Lords Commissioners of Her Majesty’s Treasury — 6th October 2008
The Secretary of State concurs.
Signed by authority of the Secretary of State for Work and Pensions
Mike O’Brien — Minister of State — Department for Work and Pensions — 25th September 2008
Explanatory note
(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004). In particular Schedule 3 to those Regulations allows certain payments to be disregarded in the computation of earnings for the purpose of establishing liability for earnings-related national insurance contributions. These Regulations provide such a disregard in Great Britain in respect of any payment of Better off in Work Credit.
A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.
Footnotes
1992 c. 4. Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2: “the Transfer Act”). In section 175, subsection (1A) was inserted and subsection (4) amended by paragraph 29 of Schedule 3 to the Transfer Act; subsection (1A) was amended by Schedule 6 to the Tax Credits Act 2002 (c. 21).
S.I. 2001/1004, relevant amending instruments are S.I. 2008/607 and 1431.
Paragraph 1 was relevantly amended by S.I. 2008/607 and 1431.
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