Social Security (Contributions) Amendment Regulations 1981
| Jurisdiction | UK Non-devolved |
1981 No. 82
SOCIAL SECURITY
The Social Security (Contributions) Amendment Regulations 198126thJanuary 1981
28thJanuary 1981
6thApril 1981
The Secretary of State for Social Services with the concurrence of the Inland Revenue in exercise of powers conferred upon him by paragraph 5(1) of Schedule 1 to the Social Security Act 1975(a) and of all other powers enabling him in that behalf without having referred any proposals on the matter to the Social Security Advisory Committee since it appears to him that by reason of urgency it is inexpedient to do so(b), hereby makes the following regulations:—
Citation, commencement and interpretation
1.—(1) These regulations may be cited as the Social Security (Contributions) Amendment Regulations 1981 and shall come into operation on 6th April 1981:
Provided that, in relation to emoluments paid before 6th April 1981, the principal regulations shall continue to apply as if these regulations had not been made.
(2) In these regulations "the principal regulations" means the Social Security (Contributions) Regulations 1979(c).
Amendments of Schedule 1 to the principal regulations
2. In Regulation 2(1):—
(a) the definition of "deduction card" shall be omitted and in its place there shall be inserted—
" "deductions working sheet" means any form of record on or in which are to be kept the matters required by these Regulations in connection with an employee's emoluments and earnings-related contributions or the form issued by the Inspector under Regulation 51 of these Regulations or Regulation 21 of the Income Tax Regulations (employee on fixed pay) for the purpose of keeping that record;";
(b) after the definition of "income tax month" there shall be inserted—
" "the Income Tax Regulations" means the Income Tax (Employments) Regulations 1973(d);".
3. In Regulation 5 for the words "deduction card" there shall be substituted "deductions working sheet".
(a) 1975 c. 14.
(b) See Social Security Act 1980 (c. 30), section 10(2)(a).
(c) S.I. 1979/591, to which there are amendments not relevant to these Regulations.
(d) S.I. 1973/334; the relevant amending instrument is S.I. 1981/44.
4. For Regulation 6(1) there shall be substituted:—
"6.—(1) Every employer, on making during any year to any employee any payment of emoluments in respect of which earnings-related contributions are payable—
(a) shall, if he has not already done so, prepare, or in the case of an employee to whom Regulation 21 of the Income Tax...
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