# The Social Security (Contributions) (Amendment No. 10) (Northern Ireland) Regulations 2000, Regulation 3: Amendments to the Social Security (Contributions) Regulations (Northern Ireland) 1979


In regulation 19 (payments to be disregarded) after paragraph (1)(zp) add—
“(zq) a payment by way of the discharge of any liability for secondary Class 1 contributions which is transferred from the secondary contributor to the employed earner by an election made jointly by them for the purposes of paragraph 3B(1) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992.”.

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Source: https://www.legislation.gov.uk/uksi/2000/2743/regulation/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-10-northern-ireland-regulations-2000/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.