# The Social Security (Contributions) Amendment (No. 3) Regulations 1991, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”).
Regulation 2 amends paragraph (5) of regulation 19B of the principal Regulations so that sub-paragraph (a) extends the definition of company for the purpose of regulation 19B to include building societies and substitutes a reference to section 840 of the Income and Corporation Taxes Act 1988 in sub-paragraph (b) for one to section 534 of the 1970 Act.
Regulation 3 amends Schedule 1 to the principal Regulations (which applies certain income tax provisions to earnings-related contributions under the Social Security Act 1975 and includes provisions for returns related to earnings-related contributions to be made in a similar manner to tax returns) to extend an employer’s obligation to record earnings in respect of which primary Class 1 contributions were payable on work sheets, certificates of tax deducted and end of voyage period returns to earnings in respect of which such contributions are payable at the reduced rate.

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Source: https://www.legislation.gov.uk/uksi/1991/640/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.