The Social Security (Contributions) (Amendment No. 2) Regulations 2008

Made: 6th March 2008

Laid before Parliament: 6th March 2008

Coming into force in accordance with regulation 1

The Treasury make these Regulations in exercise of the powers conferred by sections 3(2) and (3), 12(6), 13(7) and 175(1A) and (5) of the Social Security Contributions and Benefits Act 1992 and sections 3(2) and (3), 12(6), 13(7) and 171(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.

The Secretary of State and the Department for Social Development concur in the making of these Regulations.

Citation, commencement and interpretation

1

• (1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2008.

• (2) In these Regulations “SSCR” means the Social Security (Contributions) Regulations 2001 .

• (3) These Regulations shall come into force—

• (a) for the purposes of the insertion of paragraph 12B in Part 8 of Schedule 3 to SSCR on 1st April 2008; and

• (b) for all other purposes on 6th April 2008.

Amendment of the Social Security (Contributions) Regulations 2001

2

SSCR shall be amended as follows.

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

• (1) Amend Schedule 3 (sums disregarded in the computation of employed earners' earnings) as follows.

• (2) In Part 5, in paragraph 1(2)—

• (a) at the end of paragraph (a) omit “or”; and

• (b) after paragraph (a) insert—

(aa) by virtue of paragraph 7E of Part 8 (van fuel); or

• (3) In Part 8 (sums by way of travelling, relocation and other expenses and allowances of the employment)—

• (a) after paragraph 7D insert—

(7E) A payment by way of the provision of van fuel which is chargeable to income tax under section 160 of ITEPA 2003.

; and

• (b) after paragraph 12A (HM Forces' operational allowance) insert—

(12B) A payment designated by the Secretary of State for Defence as Council Tax Relief and made by the Secretary of State for Defence to a member of Her Majesty's forces.

• (4) In Part 10 (miscellaneous payments)—

• (a) in paragraph 1 for “2 to 17” substitute “ 2 to 19 ”; and

• (b) at the end add—

(18) Any In-Work Emergency Discretion Fund payment made to a person pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973 . This paragraph does not apply in Northern Ireland. (19) Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950 . This paragraph applies only in Northern Ireland.

Signed

Steve McCabe — Dave Watts — Two of the Lords Commissioners of Her Majesty's Treasury — 2008-03-06

The Secretary of State concurs.

Signed by authority of the Secretary of State for Work and Pensions

Mike O'Brien — Minister of State — 2008-03-04

The Department for Social Development concurs.

Sealed with the Official Seal of the Department for Social Development on 4th March 2008

John O'Neill — Senior Officer of the — Department for Social Development

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 1992 c. 4. Section 3 has been amended: the relevant amendment is that made by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2: “the Transfer Act”). Sections 12 and 13 were respectively amended by paragraphs 13 and 15 of Schedule 3 to the Transfer Act. Section 175 has been amended: the relevant amendments are those made by paragraph 29 of Schedule 3 to the Transfer Act.

[^f00002]: 1992 c. 7 (“the 1992 Act”). Section 3 has been amended: the relevant amendment is that made by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671: “the Transfer Order”). Sections 12 and 13 were amended by paragraphs 13 and 15 of Schedule 3 to the Transfer Order. Section 171 has been amended. The relevant amendment is that made by paragraph 5 of Schedule 4 to the Tax Credits Act 2002 (c. 21). The functions of the Department of Health and Social Services for Northern Ireland under the 1992 Act were transferred to the Department for Social Development by Article 8(b) of, and Part 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

[^f00003]: S.I. 2001/1004. Relevant amending instruments are S.I. 2002/307, 2004/770, 2005/778 and 3130 and 2006/2924. Regulation 156(3) contains a rule of construction which provides that in the application of these Regulations to Northern Ireland, a reference to an enactment applying only in Great Britain is to be construed as a reference to the corresponding enactment having effect there.

[^f00004]: Regulation 65B was inserted by regulation 7 of S.I. 2005/778.

[^f00005]: Paragraph 7D was inserted by regulation 7 of S.I. 2002/307.

[^f00006]: Paragraph 12A was inserted by regulation 2 of S.I. 2006/2924.

[^f00007]: Paragraph 1 was last amended by S.I. 2003/2085.

[^f00008]: 1973 c. 50.

[^f00009]: 1920 c. 29 (N.I.).

Editorial notes

[^c1915655]: 1992 c. 4. Section 3 has been amended: the relevant amendment is that made by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2: “the Transfer Act”). Sections 12 and 13 were respectively amended by paragraphs 13 and 15 of Schedule 3 to the Transfer Act. Section 175 has been amended: the relevant amendments are those made by paragraph 29 of Schedule 3 to the Transfer Act.

[^c1915656]: 1992 c. 7 (“the 1992 Act”). Section 3 has been amended: the relevant amendment is that made by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671: “the Transfer Order”). Sections 12 and 13 were amended by paragraphs 13 and 15 of Schedule 3 to the Transfer Order. Section 171 has been amended. The relevant amendment is that made by paragraph 5 of Schedule 4 to the Tax Credits Act 2002 (c. 21). The functions of the Department of Health and Social Services for Northern Ireland under the 1992 Act were transferred to the Department for Social Development by Article 8(b) of, and Part 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

[^c1915657]: S.I. 2001/1004. Relevant amending instruments are S.I. 2002/307, 2004/770, 2005/778 and 3130 and 2006/2924. Regulation 156(3) contains a rule of construction which provides that in the application of these Regulations to Northern Ireland, a reference to an enactment applying only in Great Britain is to be construed as a reference to the corresponding enactment having effect there.

[^c1915659]: Paragraph 7D was inserted by regulation 7 of S.I. 2002/307.

[^c1915660]: Paragraph 12A was inserted by regulation 2 of S.I. 2006/2924.

[^c1915661]: Paragraph 1 was last amended by S.I. 2003/2085.

[^c1915662]: 1973 c. 50.

[^c1915663]: 1920 c. 29 (N.I.).

[^key-ec6692023680ea5585d3765287add7ac]: Reg. 3 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), reg. 1(4), Sch.