Explanatory note

These Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”).

Regulation 2 amends regulation 19(1) of the principal Regulations (payments to be disregarded) by adding a new disregard in respect of payments by way of expenditure incurred on the provision of work-related training which are not to be taken as emoluments of the office or employment by virtue of sections 200B to 200D of the Income and Corporation Taxes Act 1988. Sections 200B to 200D were inserted by the Finance Act 1997.

These Regulations do not impose any costs on business.