The Social Security (Contributions) (Amendment No. 2) Regulations 2010
| Jurisdiction | UK Non-devolved |
| Citation | SI 2010/188 |
| Year | 2010 |
2010 No. 188
Social Security
The Social Security (Contributions) (Amendment No. 2) Regulations 2010
Made 2nd February 2010
Laid before Parliament 3rd February 2010
Coming into force 6th April 2010
The Treasury make these Regulations in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 19921and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922.
The Secretary of State and the Department for Social Development3concur in the making of these Regulations.
Citation and commencement
1. These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2010 and shall come into force on 6th April 2010.
Amendment of the Social Security (Contributions) Regulations 2001
2.—(1) The Social Security (Contributions) Regulations 20014are amended as follows.
(2) For paragraph 8 in Part 10 of Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) substitute—
“Expenses and other payments not charged to income tax under miscellaneous exemptions
8. A payment which is not charged to tax under any of the following provisions of ITEPA 20035—
(a) section 245 (travelling and subsistence during public transport strikes);
(b) section 246 (transport between work and home for disabled employees: general);
(c) section 248 (transport home: late night working and failure of car-sharing arrangements);
(d) section 290A6(accommodation outgoings of ministers of religion);
(e) section 290B (allowances paid to ministers of religion in respect of accommodation outgoings);
(f) section 321 (suggestion awards).”.
Dave Watts
Tony Cunningham
Two of the Lords Commissioners of Her Majesty’s Treasury
2nd February 2010
Angela Eagle
Signed by authority of the Secretary of State for Work and Pensions Minister of State
Department for Work and Pensions
2nd February 2010
Anne McCleary
Senior Officer of the Department for Social Development
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 ( S.I. 2001/1004; “SSCR”).
Regulation 2 substitutes a new paragraph 8 in Part 10 of Schedule 3 to the SSCR. The four existing “disregards” are retained but reordered, and two new ones are...
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