Statutory Instruments
2002 No. 2924
SOCIAL SECURITY
The Social Security (Contributions) (Amendment No. 4) Regulations 2002
Made
26th November 2002
Laid before Parliament
26th November 2002
Coming into force
17th December 2002
The Treasury, in exercise of the powers conferred upon them by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992( 1 ) and with the concurrence of the Secretary of State for Work and Pensions, hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2002 and shall come into force on 17th December 2002.
Amendment of the Social Security (Contributions) Regulations 2001
2. Amend the Social Security (Contributions) Regulations 2001( 2 ) as follows.
3. —(1) In regulation 43(1)(e) for “invalid care allowance” substitute “carer’s allowance”.
(2) Paragraph (1) shall have effect from 1st April 2003.
4. In Part 10 of Schedule 3—
(a) in paragraph 1(1) for “15” substitute “16”;
(b) at the end add—
“ Student loans
16. —(1) A payment made in accordance with Regulations made under section 186 of the Education Act 2002 ( 3 ) in respect of the repayment, reduction or extinguishing of the amounts payable in respect of a loan.
(2) A payment for the purpose of discharging any liability of the earner to income tax for any tax year where the income tax in question is tax chargeable in respect of—
(a) the payment referred to in paragraph (1), or
(b) the payment made for the purpose of discharging the income tax liability itself. ” .
Jim Fitzpatrick
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
26th November 2002
The Secretary of State hereby concurs
Maria Eagle
24th November 2002
Parliamentary Under-Secretary of state,
Department for Work and Pensions
1992 c. 4 . Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contribution (Transfer of Functions, etc.) Act 1999 (c. 2) .
S.I. 2001/1004 to which there are amendments not relevant to these Regulations.
2002 c. 32 . The Education (Teacher Student Loans) (Repayment etc.) Regulations 2002 (S.I. 2002/2086 ) made under section 186 of that Act make provision for the repayment or reduction of the amounts payable in respect of certain loans.