Social Security (Contributions) Amendment (No.3) Regulations 1987
| Jurisdiction | UK Non-devolved |
| Citation | SI 1987/1590 |
| Year | 1987 |
1987 No. 1590
SOCIAL SECURITY
The Social Security (Contributions) Amendment (No.3) Regulations 1987
Made 4th September 1987
Laid before Parliament 15th September 1987
Coming into force 6th October 1987
The Secretary of State for Social Services, in exercise of powers conferred upon him by sections 3(2) and (3) and 168(1) of, and Schedule 20 to, the Social Security Act 19751and of all other powers enabling him in that behalf, after reference to the Social Security Advisory Committee2, hereby makes the following Regulations:—
Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Social Security (Contributions) Amendment (No.3) Regulations 1987 and shall come into force on 6th October 1987.
(2) In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 19793.
Amendment of regulation 19 of the principal Regulations
2. In regulation 19 of the principal Regulations (payments to be disregarded) sub-paragraph (e) of paragraph (1) shall be omitted.
Insertion of regulation 19A in the principal Regulations
3. After regulation 19 of the principal Regulations there shall be inserted the following regulation:—
“Certain payments by trustees to be disregarded
19A.—(1) For the purposes of earnings-related contributions, there shall be excluded from the computation of a person’s earnings in respect of any employed earner’s employment any payment, or any part of a payment,—
(a)
(a) which is made by trustees before 6th April 1990,
(b)
(b) the amount of which is or may be dependent upon the exercise by the trustees of a discretion or the performance by them of a duty arising under the trust,
(c)
(c) not being a sickness payment which by virtue of section 3(1A) of the Act is treated as remuneration derived from an employed earner’s employment, and in respect of which either the condition contained in paragraph (2) or the conditions contained in paragraph (3) of this regulation is or are satisfied.
(2) The condition referred to in paragraph (1) of this regulation as being contained in this paragraph is that the trust under which the payment is made was created before 6th April 1985.
(3) The conditions referred to in paragraph (1) of this regulation as being contained in this paragraph are—
(a)
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