Statutory Instruments
2000 No. 2077
SOCIAL SECURITY
The Social Security (Contributions) (Amendment No. 7) Regulations 2000
Made
29th July 2000
Laid before Parliament
31st July 2000
Coming into force
1st September 2000
The Treasury, with the concurrence of the Secretary of State, in exercise of the powers conferred on them by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992( 1 ), hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Social Security (Contributions) (Amendment No. 7) Regulations 2000 and shall come into force on 1st September 2000.
Amendment of the Social Security (Contributions) Regulations 1979
2. In paragraph (1) of regulations 19 of the Social Security (Contributions) Regulations 1979( 2 ) (payments to be disregarded) after sub-paragraph (za)( 3 ) insert—
“ (zaa) any amount in respect of expenditure which by virtue of section 200E of the Income and Corporation Taxes Act 1988 (exemption for education and training funded by employers) ( 4 ) is not taken to be included in the emoluments of the employee from the office or employment for the purposes of Schedule E; ” .
Jim Dowd
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
28th July 2000
The Secretary of State hereby concurs
P Hollis
Parliamentary Under-Secretary of State for Social Security
29th July 2000
1992 c. 4 . Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc. ) Act 1999 (c. 2) .
Sub-paragraph (za) was inserted by regulation 2 of S.I. 1997/1045 .
1988 c. 1 . Section 200E is inserted by section 58 of the Finance Act 2000 (c. 17) .