# The Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2000, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979 No. 186) (“the principal Regulations”).
Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.
Regulation 3 amends regulation 19(1) of the principal Regulations (payments to be disregarded) by adding a new sub-paragraph (zo). The new sub-paragraph relates to payments under the New Deal 50plus scheme which are to be disregarded for the purposes of earnings-related contributions.
Regulation 4 amends regulation 25(2) of the principal Regulations (earnings for the purposes of certificates of exception) by substituting sub-paragraph (b). The effect of the substitution is that payments under the New Deal 50plus scheme are also to be disregarded in computing a self-employed earner’s net earnings for the purposes of the exception from liability to pay Class 2 contributions on account of small earnings (see section 11(4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)).

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Source: https://www.legislation.gov.uk/uksi/2000/346/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-northern-ireland-regulations-2000/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.