# The Social Security (Contributions) Amendment (No. 4) Regulations 1997, 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) 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) is not to be taken as an emolument of the office or employment.”.

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Source: https://www.legislation.gov.uk/uksi/1997/1045/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1997/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.