The Social Security (Categorisation of Earners) (Amendment) Regulations 2006
| Jurisdiction | UK Non-devolved |
| Citation | SI 2006/1530 |
| Year | 2006 |
2006 No. 1530
SOCIAL SECURITY
The Social Security (Categorisation of Earners) (Amendment) Regulations 2006
Made 13th June 2006
Laid before Parliament 14th June 2006
Coming into force 5th July 2006
The Treasury make the following Regulations, in exercise of the powers conferred by sections 2(2)(a) and (2A) of the Social Security Contributions and Benefits Act 19921:
Citation and commencement
1. These Regulations may be cited as the Social Security (Categorisation of Earners) (Amendment) Regulations 2006 and shall come into force on 5th July 2006.
Amendment of Schedule 1 to the Social Security (Categorisation of Earners) Regulations
2.—(1) Part 3 of Schedule 1 to the Social Security (Categorisation of Earners) Regulations 19782is amended as follows.
(2) In paragraph 123(employment as member of an international headquarters or defence organisation designated under section 1 of the International Headquarters and Defence Organisations Act 19644), for the words following “the Crown” in sub-paragraph (a) of the entry in column (B) substitute—
“—
(i)
(i) raised in the United Kingdom; or
(ii)
(ii) having its depot or headquarters in the United Kingdom”.
(3) In paragraph 135the entries in column (A) (employment as a Queen’s Gurkha Officer or as any other member of the Brigade of Gurkhas) and column (B) shall be omitted.
Alan Campbell
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
13th June 2006
(This note is not part of the Regulations)
These Regulations amend the Social Security (Categorisation of Earners) Regulations 1978 ( S.I. 1978/1689) (“the 1978 Regulations”)
Regulation 1 provides for citation and commencement.
Regulation 2 omits the entries in columns (A) and (B) in paragraph 13 from Part 3 of Schedule 1 to the 1978 Regulations. Part 3 of Schedule 1 contains a list of employments which are to be disregarded in relation to liability for National Insurance contributions. Column (a) of paragraph 13 refers to employment as a Queen’s Gurkha officer or as any other member of the Brigade of Gurkhas of a person who was recruited for that Brigade in Nepal. The effect of this regulation is that Gurkhas recruited in Nepal will be liable to pay National Insurance Contributions in the same way as other serving member of the UK armed forces. The Ministry of Defence will also become liable to...
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