# The Social Security (Contributions) (Amendment No. 5) Regulations 1999, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 1979, S.I. 1979/591 (“the principal Regulations”).
Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.
Regulation 3 amends regulation 19 of the principal Regulations (payments to be disregarded) by adding a new sub-paragraph (zs). The new sub-paragraph relates to payments under the New Deal 50plus scheme which are to be disregarded for the purposes of earnings-related National Insurance contributions.
Regulation 4 amends regulation 25 of the principal Regulations (earnings for the purposes of certificates of exception) by substituting sub-paragraph (b) in paragraph (2). The effect of the substitution is that payments under the New Deal 50plus scheme are to be disregarded in computing a self-employed person’s net earnings for the purposes of the exception from liability to pay Class 2 contributions on account of small earnings (see section 11(4) of the Social Security Contributions and Benefits Act 1992 (c. 4)).

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Source: https://www.legislation.gov.uk/uksi/1999/2736/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1999/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.