Explanatory note

Regulation 2(1) of these Regulations amends regulation 10(1) of the National Insurance (Assessment of Graduated Contributions) Regulations 1967 by adding a provisions which precludes the disregarding for the purposes of graduated contributions of sums deducted from a person's pay on account of expenses or other outgoings, in respect of which relief from income tax is allowable by way of deduction from emoluments.

Regulation 2(2) amends proviso (a) of regulation 10(2) of those Regulations by permitting the disregard for graduated contribution purposes of subsequent payments to that person of sums which represent the sums so deducted.

Regulation 3(2) provides for the definition of emoluments for the purposes of Schedule 1 to the National Insurance (Collection of Graduated Contributions) Regulations 1970 to include the expenses and outgoings referred to above.

Regulation 3(3) revokes regulation 13(6)(b) of that Schedule.

Regulation 3(4) amends regulation 29(1) of that Schedule by requiring the employer to record the total amount of emoluments paid to the employee during the year.

The other provisions of these Regulations are formal.

The report of the National Insurance Advisory Committee on the preliminary draft of these Regulations dated 9th March 1973 is contained in House of Commons Paper No. 203 (Session 1972–73) published by Her Majesty's Stationery Office.