The Social Security (Categorisation of Earners) (Amendment) (Northern Ireland) Regulations 2006

JurisdictionUK Non-devolved
CitationSI 2006/1531

2006 No. 1531

SOCIAL SECURITY

The Social Security (Categorisation of Earners) (Amendment) (Northern Ireland) Regulations 2006

Made 13th June 2006

Laid before Parliament 14th June 2006

Coming into force 5th July 2006

The Treasury makes the following Regulations in exercise of the powers conferred by section 2(2)(a) and (2A) of the Social Security Contributions and Benefits (Northern Ireland) Act 19921:

S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Social Security (Categorisation of Earners) (Amendment) (Northern Ireland) Regulations 2006 and shall come into force on 5th July 2006.

S-2 Amendment of Schedule 1 to the Social Security (Categorisation of Earners) (Northern Ireland) Regulations 1978

Amendment of Schedule 1 to the Social Security (Categorisation of Earners) (Northern Ireland) Regulations 1978

2.—(1) Part 3 of Schedule 1 to the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 19782is amended as follows.

(2) In paragraph 12 (employment as member of an international headquarters or defence organisation designated under section 1 of the International Headquarters and Defence Organisations Act 19643), 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 134the entries in columns (A) (employment as a Queen’s Gurkha Officer or as any other member of the Brigade of Gurkhas) and (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 (Northern Ireland) 1978 (S.R. 1978 No.401)(“the 1978 Regulations”)

Regulation 1 provides for citation and commencement.

Regulation 2 omits the entries in columns (A) and (B) of 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...

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