# The Social Security (Contributions) (Amendment No. 4) Regulations 2005

S.I. 2005/1086 · made 4 April 2005

These Regulations amend the Social Security (Contributions) (Amendment No. 3) Regulations 2005 (S.I. 2005/778: “the No. 3 Regulations”) to correct errors in those Regulations.

Made under: Social Security Contributions and Benefits Act 1992 (Section 3, Section 175); Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 3, Section 171)

PDFs: Printed copy https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2005/pdf/uksi_20051086_en.pdf; Explanatory Memorandum https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2005/pdf/uksiem_20051086_en.pdf

## Introductory text

This instrument corrects errors made in S.I. 2005/778 and is being issued free of charge to all known recipients of that instrument.
SOCIAL SECURITY
Made 4th April 2005
Laid before Parliament 4th April 2005
Coming into force 5th April 2005
The Treasury, with the concurrence of the Secretary of State insofar as required, in exercise of the powers conferred upon them by sections 3(2) and (3) and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992 and, with the concurrence of the Department for Social Development insofar as required, in exercise of the powers conferred upon them by sections 3(2) and (3), and 171(3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 make the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2005 and shall come into force on 5th April 2005.

## 2 Amendment of the Social Security (Contributions) (Amendment No. 3) Regulations 2005

The Social Security (Contributions) (Amendment No. 3) Regulations 2005 are amended as follows.

## 3 Amendment of the Social Security (Contributions) (Amendment No. 3) Regulations 2005

In regulation 9(3)(b) (disregard of pension contributions to which the double taxation agreement with the United States of America applies) for “paragraph (c)” substitute “sub-paragraph (1)(c)”.

## 4 Amendment of the Social Security (Contributions) (Amendment No. 3) Regulations 2005

For regulation 10 (transitional provisions) substitute—
“Transitional provision
10. (1) In relation to qualifying childcare vouchers provided during the period beginning on 6th April 2005 and ending on 5th October 2005 (“the transitional period”), paragraph 7(3) of Part 5 of Schedule 3 to the principal Regulations shall have effect as if, for the purposes of paragraph (a) of QW, the number of qualifying weeks were 26.
This is subject to the following qualification.
(2) The sum of the exempt amounts which may be disregarded, in computing earnings during the transitional period, by virtue of paragraph 7(3) of Part 5 of Schedule 3 to the principal Regulations, as modified by paragraph (1) above, shall not exceed £1,300.”.

## Signature

Nick Ainger
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
4th April 2005
The Secretary of State concurs.
Alan Johnson
Secretary of State for Work and Pensions
4th April 2005
The Department for Social Development concurs.
Sealed with the Official Seal of the Department for Social Development on 4th April 2005
L.S.
John O'Neill
Senior Officer of the
Department for Social Development
4th April 2005

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) (Amendment No. 3) Regulations 2005 (S.I. 2005/778: “the No. 3 Regulations”) to correct errors in those Regulations.
Regulation 1 provides for the citation and commencement of these Regulations.
Regulation 2 introduces the amendments to the No. 3 Regulations.
Regulation 3 corrects a paragraph reference in regulation 9(3) of the No. 3 Regulations.
Regulation 4 makes amendments to regulation 10 of the No 3 Regulations to make it clear that the total amount that can be disregarded, in respect of the period beginning with 6th April 2005 and ending on 5th October 2005, is £1,300.

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Source: https://www.legislation.gov.uk/uksi/2005/1086 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2005
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.