Statutory Instruments
2019 No. 1009
Social Security
The Social Security (Contributions) (Amendment No. 2) Regulations 2019
Made
10th June 2019
Laid before Parliament
11th June 2019
Coming into force
2nd July 2019
These Regulations are made by the Treasury in exercise of the powers conferred by sections 3(2) and (3) of the Social Security Contributions and Benefits Act 1992( 1 ) and sections 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 2 ) and now exercisable by them.
The Secretary of State and the Department for Communities concur in the making of regulation 2 of these Regulations.
Citation and commencement
1. These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2019 and come into force on 2nd July 2019.
Amendment of the Social Security (Contributions) Regulations 2001
“ 12D. HM Forces’ Accommodation Allowance
A payment to which no liability to income tax arises by virtue of section 297D of ITEPA 2003 (armed forces: accommodation allowances) ( 4 ) . ” .
Jeremy Quin
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
10th June 2019
The Secretary of State concurs.
Signed by authority of the Secretary of State for Work and Pensions
Guy Opperman
Parliamentary Under-Secretary of State for Pensions and Financial Inclusion
Department for Work and Pensions
10th June 2019
The Department for Communities concurs.
Sealed with the Official Seal of the Department for Communities on 5th June 2019
Anne McCleary
A senior officer of the Department for Communities
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) , so that the power to make regulations became exercisable by the Treasury with the concurrence of the Secretary of State.
1992 c. 7 . Section 3(2) was amended by paragraph 4 of Schedule 3 to S.I. 1999/671 so that the power to make regulations became exercisable by the Treasury with the concurrence of the Department of Health and Social Services. 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 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. (NI) 1999 No 481 ). The Department for Social Development was renamed the Department for Communities by section 1(7) of the Department Act (Northern Ireland) 2016 (c. 5 (NI) ).
S.I. 2001/1004 , to which there are amendments not relevant to these Regulations.
2003 c. 1 . Section 297D was inserted by section 8 of the Finance Act 2018 (c. 3) .