# The Social Security (Contributions) Amendment (No. 4) Regulations 1988, Regulation 2: Amendment of regulation 19 of the principal Regulations


In paragraph (1) of regulation 19 of the principal Regulations (payments to be disregarded) after the word “apply” in sub-paragraph (j) a semi-colon shall be substituted for the full stop and there shall be added the following sub-paragraph—
“(k) a payment which by virtue of section 643(1) of the Income and Corporation Taxes Act 1988 (employers' contributions) is not regarded as an emolument of the employment chargeable to tax under Schedule E.”.

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Source: https://www.legislation.gov.uk/uksi/1988/992/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1988/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.