Statutory Instruments
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 1992( 1 ) and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 2 ).
The Secretary of State and the Department for Social Development( 3 ) concur 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 2001( 4 ) are 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 2003 ( 5 ) —
(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 290A ( 6 ) (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
The Secretary of State concurs.
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
The Department for Social Development concurs.
Sealed with the Official Seal of The Department for Social Development on 29th January 2010
Anne McCleary
Senior Officer of the Department for Social Development
1992 c. 4 . Section 3(2) was amended, and the power to make regulations under it transferred to the Treasury, by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) .
1992 c. 7 . Section 3(2) was amended, and the power to make regulations under it transferred to the Treasury, by S.I. 1999/671 .
The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Department for Social Development by Article 8(b) of, and Part II of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 ( S.R. 1999 No. 481 ).
S.I. 2001/1004 ; the only relevant amending instrument is S.I. 2004/770 , which substituted paragraph 8 in Part 10 of Schedule 3.
Section 122(1) of the Social Security Contributions and Benefits Act 1992, being the Act which confers the power to make these Regulations, defines “ITEPA 2003” as meaning the Income Tax (Earnings and Pensions) Act 2003 (c. 1) . The definition was inserted by paragraphs 169 and 178 of Schedule 6 to ITEPA 2003.
Sections 290A and 290B were inserted by S.I. 2010/157