Statutory Instrument 1995 No. 1570

The Social Security (Contributions) Amendment (No. 5) Regulations 1995

---

© Crown Copyright 1995

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Social Security (Contributions) Amendment (No. 5) Regulations 1995, ISBN 0110531094. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1995 No. 1570

SOCIAL SECURITY

The Social Security (Contributions) Amendment (No. 5) Regulations 1995

The Secretary of State for Social Security, in exercise of powers conferred by sections 3(2) and (3), 122(1) and 175(1) to (3) of the Social Security Contributions and Benefits Act 1992^[1] and of all other powers enabling him in that behalf, after agreement by the Social Security Advisory Committee that proposals to make these Regulations should not be referred to it^[2], hereby makes the following Regulations:

Citation, commencement and interpretation

    1.—(1)  These Regulations may be cited as the Social Security (Contributions) Amendment (No. 5) Regulations 1995 and shall come into force on 18th July 1995.

    (2)  In these Regulations, "the principal Regulations" means the Social Security (Contributions) Regulations 1979^[3].

Amendment of regulation 19 of the principal Regulations
    2.    In paragraph (1) of regulation 19 of the principal Regulations (payments to be disregarded)^[4], after sub-paragraph (r) there shall be added the following sub-paragraphs—
"(s) a payment which by virtue of section 200A of the Income and Corporation Taxes Act 1988^[10] (incidental overnight expenses) is not regarded as an emolument of the employment chargeable to income tax under Schedule E, and for the purposes of this sub-paragraph, section 200A shall be read as if—
(i) subsection (1)(b) had been omitted in so far as it relates to section 193(1) of that Act but not otherwise, and

(ii) subsection (5) had been omitted;

(t) a payment which by virtue of section 201AA of the Income and Corporation Taxes Act 1988^[11] (employee liabilities and indemnity insurance) is deductible from the emoluments of the employment chargeable to income tax under Schedule E.."

Signed by authority of the Secretary of State for Social Security.

James Arbuthnot

Parliamentary Under-Secretary of State,Department of Social Security

20th June 1995

These Regulations further amend the Social Security (Contributions) Regulations 1979 to provide that—
(a) payments made by an employer up to certain limits to defray or contribute towards personal incidental expenses incurred by an employed earner when he stays away from home overnight in relation to an office or employment are to be excluded from the computation of that person's earnings for the purposes of earnings-related contributions; and

(b) payments made by an employer to defray or contribute towards expenses incurred by an employed earner in respect of liability insurance cover and uninsured liabilities in relation to an office or employment are to be excluded from the computation of that person's earnings for the purposes of earnings-related contributions.

These Regulations do not impose any costs on business.

[1] 1992 c. 4; section 122(1) is cited because of the meaning ascribed to the word "prescribe". back

[2] See the Social Security Administration Act 1992 (c. 5), section 173(1)(b). back

[3] S.I. 1979/591; the relevant amending instruments are S.I. 1984/77, 1987/1590, 1988/992, 1991/2505, 1993/583 and 1993/2736. back

[4] The relevant amending instruments are S.I. 1984/77, 1987/1590, 1988/992, 1991/2505, 1993/583 and 1993/2736. back

[10] 1988 c. 1; section 200A was inserted by section 93(4) of the Finance Act 1995 (c. 4). back

[11] 1988 c. 1; section 201AA was inserted by section 91(1) of the Finance Act 1995 (c. 4). back