Social Security (Contributions) Amendment Regulations 1983
| Jurisdiction | UK Non-devolved |
| Citation | SI 1983/10 |
1983 No. 10
SOCIAL SECURITY
The Social Security (Contributions) Amendment Regulations 198313thJanuary 1983
17thJanuary 1983
6thApril 1983
The Secretary of State for Social Services in exercise of powers conferred upon him by section 3(2) and (4) of, and paragraphs 1(1) and 2 of Schedule 1 to, the Social Security Act 1975(a) and section 1(3) of the Social Security (Miscellaneous Provisions) Act 1977(b) and of all other powers enabling him in that behalf, after reference to the Social Security Advisory Committee(c), hereby makes the following regulations:—
Citation, interpretation and commencement
1. These regulations, which may be cited as the Social Security (Contributions) Amendment Regulations 1983, amend the Social Security (Contributions) Regulations 1979(d) (hereinafter referred to as "the principal regulations") and shall come into operation on 6th April 1983.
Amendment of regulation 1(2) of the principal regulations
2. In regulation 1(2) of the principal regulations (interpretation) after the definition of British ship there shall be inserted—
""company" means a company within the meaning of section 455(1) of the Companies Act 1948(e) or a body corporate to which, by virtue of section 435 of that Act, any provision of that Act applies;".
Amendment of regulation 2 of the principal regulations
3. At the beginning of regulation 2 of the principal regulations (earnings periods) there shall be inserted the words "Except where the provisions of regulation 6A of these regulations apply".
Insertion of regulation 6A in the principal regulations
4. After regulation 6 of the principal regulations (treatment of earnings paid otherwise than at regular intervals) there shall be inserted the following regulation—
(a) 1975 c. 14; section 3(4) was added by paragraph 8 of Schedule 4 to the Social Security and Housing Benefits Act 1982 (c. 24).
(b) 1977 c. 5.
(c) See sections 9 and 10 of the Social Security Act 1980 (c. 30).
(d) S.I. 1979/591; the relevant amending instrument is S.I. 1980/1975.
(e) 1948 c. 38.
"Earnings period for directors
6A.—(1) Where a person is, or is appointed, or ceases to be a director of a company during any year the amount, if any, of earnings-related contributions payable in respect of earnings paid to or for the benefit of that person in respect of any employed earner's employment with that company shall, subject to the provisions of regulations 9 and 11 to 13 of these regulations, be assessed on the amount of all...
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