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Statutory Instruments

2000 No. 2078

SOCIAL SECURITY, NORTHERN IRELAND

The Social Security (Contributions) (Amendment No. 7) (Northern Ireland) Regulations 2000

Made

28th July 2000

Laid before Parliament

31st July 2000

Coming into force

1st September 2000

The Treasury, with the concurrence of the Department for Social Development( 1 ), in exercise of the powers conferred on them by section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 2 ), hereby make the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Social Security (Contributions) (Amendment No. 7) (Northern Ireland) Regulations 2000 and shall come into force on 1st September 2000.

Amendment of the Social Security (Contributions) Regulations (Northern Ireland) 1979

2. In paragraph (1) of regulation 19 of the Social Security (Contributions) Regulations (Northern Ireland) 1979( 3 ) (payments to be disregarded) after sub-paragraph (w)( 4 ) insert—

“ (wa) 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) ( 5 ) is not to be 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 Department for Social Development hereby concurs. Sealed with the Official Seal of the Department for Social Development on 28th July 2000.

John O'Neill

Senior Officer of the

Department for Social Development

( 1 )

The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) were transferred to the Department for Social Development by the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 ( S.R. 1999 No. 481 ).

( 2 )

1992 c. 7 . Section 3(2) was amended by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc. ) (Northern Ireland) Order 1999 (S.I. 1999/671 ).

( 3 )

S.R. 1979 No. 186 . The relevant amending instrument is S.R. 1997 No. 180 .

( 4 )

Sub-paragraph (w) was inserted by regulation 2 of S.R. 1997 No. 180 .

( 5 )

1988 c. 1 . Section 200E is inserted by section 58 of the Finance Act 2000 (c. 17) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Social Security (Contributions) (Amendment No. 7) (Northern Ireland) Regulations 2000 (2000/2078)

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The Social Security (Contributions) (Amendment No. 7) (Northern Ireland) Regulations 2000 2000 No. 2078 Regulations revoked The Social Security (Contributions) Regulations 2001 2001 No. 1004 Sch. 8 Pt. 2 Not yet

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