# The Social Security (Categorisation of Earners) (Amendment) (Northern Ireland) Regulations 2005

S.I. 2005/3134 · made 10 November 2005

These Regulations amend the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 (S.R 1978 No. 401) in consequence of the coming into force, on 5th December 2005 of the main provisions of the Civil Partnership Act 2004.

Made under: Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 2)

PDFs: Printed copy https://openlegislation.uk/social-security-categorisation-of-earners-amendment-northern-ireland-regulations-2005/pdf/uksi_20053134_en.pdf; Explanatory Memorandum https://openlegislation.uk/social-security-categorisation-of-earners-amendment-northern-ireland-regulations-2005/pdf/uksiem_20053134_en.pdf

## Introductory text

SOCIAL SECURITY, NORTHERN IRELAND
CIVIL PARTNERSHIP, NORTHERN IRELAND
Made 10th November 2005
Laid before Parliament 11th November 2005
Coming into force 5th December 2005
The Treasury, in exercise of the powers conferred by section 2(2) and (2A) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, with the concurrence of the Department for Social Development, make the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Social Security (Categorisation of Earners) (Amendment) (Northern Ireland) Regulations 2005 and shall come into force on 5th December 2005.

## 2 Amendment of the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978

The Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 are amended as follows.

## 3 Amendment of the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978

(1) Amend Schedule 1 (treatment of employment as employed earner’s employment, or self-employment and employments disregarded for the purposes of contributions) as follows.
(2) In Part 1, in paragraph 3, in the entry in column (A) after “spouse” insert “or civil partner” and for “spouse’s employment” substitute “employment of the spouse or civil partner”.
(3) In Part 3, in paragraph 8, in the entry in column (A) after “spouse” insert “or civil partner” and for “spouse’s employment” substitute “employment of the spouse or civil partner”.

## 4 Amendment of the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978

(1) Amend Schedule 3 (employments in respect of which persons are treated as secondary contributors) as follows.
(2) In paragraph 3, in the entry in column (A)—
(a) after “her spouse” insert “or civil partner”; and
(b) for “the spouse’s employment” substitute “the employment of the spouse or civil partner”.
(3) In paragraph 3, in the entry in column (B) after “spouse” insert “or civil partner”.

## Signature

Vernon Coaker
Gillian Merron
Two of the Lords Commissioners of Her Majesty’s Treasury
10th November 2005
The Department for Social Development concurs.
Sealed with the Official Seal of the Department for Social Development on 4th November 2005.
L.S.
John O'Neill
A Senior Officer of the
Department for Social Development

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 (S.R 1978 No. 401) in consequence of the coming into force, on 5th December 2005 of the main provisions of the Civil Partnership Act 2004.
Regulation 1 provides for the citation and commencement of this instrument.
Regulation 2 introduces the amendments.
Regulations 3 and 4 amend references to spouses in the 1978 Regulations so as to secure equality of treatment between civil partners and spouses in the application of the categorisation rules for the purposes of National Insurance contributions.
These Regulations do not impose new costs on business.

---
Source: https://www.legislation.gov.uk/uksi/2005/3134 (the official version)
Page: https://openlegislation.uk/social-security-categorisation-of-earners-amendment-northern-ireland-regulations-2005
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.