Statutory Instrument 2000 No. 758

The Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 2000

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" (zp) a payment of, or contribution towards, any fee, contribution or annual subscription which, under section 201(1) of the Income and Corporation Taxes Act 1988[5] (fees and subscriptions to professional bodies, learned societies etc.), is deductible from the emoluments of any office or employment."

Amendment of Schedule 1C to the principal Regulations
     4. In Part I of Schedule 1C[6] to the principal Regulations (non-cash vouchers to be disregarded as payments under regulation 19(1)(d)) after paragraph 10 there shall be added the following paragraphs - 

     " 10A. A non-cash voucher which is provided to or for the benefit of an employed earner in respect of employed earner's employment by a person who is not the secondary contributor in respect of the provision of that voucher.

     10B. A non-cash voucher in respect of which, by virtue of section 157(3)(b) of the Income and Corporation Taxes Act 1988 (cars available for private use), an employed earner is not taxable under section 141[7] of that Act (non-cash vouchers)."

Greg Pope

Bob Ainsworth
Two of the Lords Commissioners of Her Majesty's Treasury

14th March 2000



The Department for Social Development hereby concurs.



Sealed with the Official Seal of the Department for Social Development on 15th March 2000

L.S.

John O'Neill
Senior Officer of the Department for Social Development

[2] 1992 c. 7. Section 3(2) was amended by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) ("the Transfer Order"). Section 121(1) is cited because of the meaning ascribed to the words "prescribe". Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Transfer Order.back

[3] S.R. 1979 No. 186; relevant amending instruments are S.R. 1999 No. 119 and S.I. 2000/346.back

[4] Sub-paragraph (zo) was added by S.I. 2000/346, regulation 3.back

[5] 1988 c. 1.back

[6] Schedule 1C was inserted by S.R. 1999 No. 119, regulation 5.back

[7] Section 141 was amended by sections 46(1) and 47(1) of the Finance Act 1988 (c. 39), paragraph 46 of Schedule 18 to the Companies Act 1989 (c. 40), section 89(1) to (3) of, and Part V(6) of Schedule 26 to, the Finance Act 1994 (c. 9), and sections 91(2) and 93(1) of the Finance Act 1995 (c. 4).back