1997 No. 163
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1997
Made
Coming into operation
The Department of Health and Social Services for Northern Ireland, in exercise of the powers conferred on it by sections 3(2) and (3) and 171(1) to (3) of, and paragraph 6(1) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 19921 and of all other powers enabling it in that behalf, and with the concurrence of the Inland Revenue in so far as their concurrence is required, hereby makes the following Regulations:
Citation, commencement and interpretation1
1
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1997 and shall come into operation on 6th April 1997.
2
In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations (Northern Ireland) 19792.
Amendment of regulation 19 of the principal Regulations2
In regulation 19(1) of the principal Regulations (payments to be disregarded) after sub-paragraph (u)3 there shall be added the following sub-paragraph—
v
a payment by way of an allowance—
i
which by virtue of section 319 of the Income and Corporation Taxes Act 19884 (Crown servants: foreign service allowance) is not regarded as income for any income tax purpose, or
ii
made to any person in the service of the Commonwealth War Graves Commission or the British Council with a view to compensating him for the extra cost of having to live outside the United Kingdom in order to perform his duties.
Amendment of Schedule 1 to the principal Regulations3
In Schedule 1 to the principal Regulations (application of Income Tax (Employments) Regulations 19735 to earnings-related contributions and Class 1A contributions) in Regulation 26D(5)(b)6 (payment of Class 1A contributions on succession to, or cessation of, business) for “6th April or 6th May” there shall be substituted “6th April, 6th May or 6th June”.
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on
The Commissioners of Inland Revenue hereby concur.
(This note is not part of the Regulations.)