Social Security (Contributions) Amendment (No. 4) Regulations 1983
| Jurisdiction | UK Non-devolved |
| Citation | SI 1983/395 |
1983 No. 395
SOCIAL SECURITY
The Social Security (Contributions) Amendment (No. 4) Regulations 198314thMarch 1983
16thMarch 1983
6thApril 1983
The Secretary of State for Social Services with the concurrence of the Inland Revenue in so far as their concurrence is required, in exercise of powers conferred upon him by section 3(1B), (2) and (3) of, and paragraphs 5(1) and 9(1) of Schedule 1 to, the Social Security Act 1975(a) and section 9(10) of the Social Security and Housing Benefits Act 1982(b) and of all other powers enabling him in that behalf, hereby makes the following regulations.
This instrument satisfies the requirements of paragraph 38 of Schedule 4 to the Social Security and Housing Benefits Act 1982 and the Secretary of State has not referred proposals to make any of the regulations contained in it to the Industrial Injuries Advisory Council or the Social Security Advisory Committee.
Citation and commencement
1. These regulations, which may be cited as the Social Security (Contributions) Amendment (No. 4) Regulations 1983, amend the Social Security (Contributions) Regulations 1979(c) (hereinafter referred to as "the principal regulations") and shall come into operation on 6th April 1983.
Insertion of regulation 17B in the principal regulations
2. After regulation 17A of the principal regulations (payments to directors to be treated as earnings) there shall be inserted the following regulation—
"Manner of making sickness payments treated as remuneration
17B. Where by virtue of section 3(1A)(d) of the Act (earnings) a sickness payment is treated as remuneration derived from an employed earner's employment, such payment shall be made through the person who is the secondary contributor in relation to the employment concerned except where—
(a) the payment is payable by another person, and
(a) 1975 c. 14; section 3(1 B) and paragraph 9(1) were inserted by the Social Security and Housing Benefits Act 1982 (c. 24), section 37, and paragraph 5(1) was extended by section 9(4) of that Act.
(b) 1982 c. 24.
(c) S.I. 1979/591; the relevant amending instruments are S.I. 1981/82, 1982/206, 1033, 1983/10.
(d) Section 3(1A) was inserted by the Social Security and Housing Benefits Act 1982, section 37(1).
(b) that person has agreed with the secondary contributor to make the payment, and
(c) arrangements have been made between them for the person who has agreed to make the payment to furnish the secondary contributor with the information specified in Regulation 3(3)(a) of Schedule 1 to these regulations (intermediate employers).".
Amendment of regulation 19 of the principal regulations
3. In regulation 19 of the principal regulations (payments to be disregarded)—
(a) in sub-paragraph (1)(e) after the words "to or by trustees," there shall be inserted the words "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,";
(b) after paragraph (1) there shall be inserted the following paragraph—
"(1A) Where the funds for making a sickness payment under arrangements of the kind mentioned in subsection 3(1A)(b) of the Act are attributable in part to contributions to those funds made by the employed earner, for the purposes of section 3(1A) of the Act there shall be disregarded that part of the sickness payment which is attributable to those contributions.".
Amendment of Regulation 2(1) of Schedule 1 to the principal regulations
4. In Regulation 2(1) of Schedule 1 to the principal regulations (interpretation) after the definition of national insurance number there shall be inserted—
" "statutory sick pay" means any sum treated as remuneration by virtue of section 23 of the Social Security and Housing Benefits Act 1982;".
Amendment of Regulation 3 of Schedule 1 to the principal regulations
5. After paragraph (2) of Regulation 3 of Schedule 1 to the principal regulations (intermediate employers) there shall be inserted the following paragraph—
"(3) Where an employee is paid a sickness payment which by virtue of regulation 17B of the Main Regulations (manner of making...
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