# The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016, Regulation 18


In Schedule 4 (provisions derived from the Income Tax Acts etc)—
(a) in paragraph 7 (calculation of deduction)—
(i) omit sub-paragraph (4)(c) and the “or” which follows it; and
(ii) in sub-paragraph (13)(b)—
(aa) in sub-paragraph (iii), for “upper accrual point” substitute “current upper earnings limit”;
(bb) omit sub-paragraph (iiia); and
(cc) omit the words from “The amounts to be recorded under sub-paragraphs (iv) and (v)” to the end;
(b) in paragraph 9(1) (certificate of contributions paid)—
(i) in sub-paragraph (b), omit the words from “, other than earnings from non-contracted-out employment” to the end;
(ii) in sub-paragraph (c)—
(aa) for “upper accrual point” substitute “current upper earnings limit”; and
(bb) omit the words from “, other than earnings from non-contracted out employment” to the end; and
(iii) omit sub-paragraph (ca);
(c) in paragraph 12 (payment of earnings-related contributions by employer (further provisions)), omit sub-paragraph (3)(b);
(d) in paragraph 22 (return by employer at end of year)—
(i) in sub-paragraph (1)(c)(i), for “to (iiia)” substitute “to (iii)”;
(ii) omit sub-paragraph (2)(c); and
(iii) in sub-paragraph (2B)—
(aa) in sub-paragraph (e), for “;” substitute “.”; and
(bb) omit sub-paragraph (f); and
(e) in paragraph 24(2) (special return by employer at end of voyage period)—
(i) in sub-paragraph (e), at the end insert “and”;
(ii) for sub-paragraph (f) substitute—
“(f) the total amount of any earnings in respect of which primary Class 1 contributions were payable.”;
(iii) omit sub-paragraph (g).

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Source: https://www.legislation.gov.uk/uksi/2016/352/regulation/18 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2016/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.