Regulation 2 Amendment of the Social Security (Contributions) Regulations 1979

In paragraph (1) of regulation 19 of the Social Security (Contributions) Regulations 1979 (payments to be disregarded)^f1 after sub-paragraph (z), add—

“(za)

a payment of, or contribution towards, expenditure incurred on providing work-related training which by virtue of sections 200B, 200C and 200D of the Income and Corporation Taxes Act 1988 (work-related training)^f2 is not to be taken as an emolument of the office or employment.”.

Annotations

Footnotes

f1: S.I. 1979/591; the relevant amending instruments are S.I. 1996/700 and 1997/820.
f2: 1988 c. 1.