# The Social Security (Contributions) (Amendment No. 2) Regulations 2002, Regulation 4: Amendment of the principal Regulations


(1) Amend regulation 22 (payments to be treated as earnings) as follows.
(2) In paragraph (1) for “(2) to (4)” substitute “(2) to (5)”.
(3) After paragraph (4) insert—
“(5) The amount specified in his paragraph is the amount equal to the cash equivalent, in respect of car fuel, which is chargeable to tax under Schedule E by virtue of section 158 of the Taxes Act.”.

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Source: https://www.legislation.gov.uk/uksi/2002/307/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2002/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.