Statutory Instruments
2020 No. 285 (C. 14)
Social Security
The National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (Commencement and Transitional Provisions) Regulations 2020
Made
12th March 2020
The Treasury, in exercise of the powers conferred by section 5(3) and (4) of the National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019( 1 ), make the following Regulations:
Citation and interpretation
1. —(1) These Regulations may be cited as the National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019 (Commencement and Transitional Provisions) Regulations 2020.
(2) In these Regulations “the Act” means the National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019.
Commencement of sections 1 and 2 of the Act and transitional provision
2. The day appointed for the coming into force of sections 1 and 2 of the Act is 6th April 2020( 2 ) except in relation to—
(a) termination awards received on or after 6th April 2020 in respect of employment which was terminated before 6th April 2020; or
(b) termination awards which are received in instalments where the first instalment of the termination award was received before 6th April 2020.
Commencement of sections 3 and 4 of the Act and transitional provision
3. The day appointed for the coming into force of sections 3 and 4 of the Act is 6th April 2020( 3 ) except in relation to sporting testimonials which take place on or after 6th April 2020 but which were announced before 6th April 2020.
David Rutley
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
12th March 2020
Section 1 of the Act amends section 10 of the Social Security Contributions and Benefits Act 1992 (c. 4) and section 162(5) of the Social Security Administration Act 1992 (c. 5) . Section 2 of the Act amends section 10 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and section 142(5) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) .
Section 3 of the Act amends sections 10(2), 10ZA(1) and 10ZB of the Social Security Contributions and Benefits Act 1992 (c. 4) . Section 4 of the Act amends sections 10(2), 10ZA and 10ZB of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) .