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The Social Security (Contributions) (Amendment No. 6) Regulations 2005

S.I. 2005/3130 · Made 10 November 2005

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

SOCIAL SECURITY

CIVIL PARTNERSHIP

Made 10th November 2005

Laid before Parliament 11th November 2005

Coming into force 5th December 2005

The Treasury, in exercise of the powers conferred by section 3(2), (2A) and (3) of the Social Security Contributions and Benefits Act 1992f1 and now exercisable by them, with the concurrence of the Secretary of State, and in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992f2, and now exercisable by them, with the concurrence of the Department for Social Development f3, make the following Regulations:

Annotations to the whole text

Footnotes

f1

1992 c. 4. Section 3 has been amended: the relevant amendments are those made by section 48 of the Social Security Act 1998 (c. 14) and paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).

f2

1992 c. 7. Section 3 has been amended: the relevant amendments are those made by article 45 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10) and paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671).

f3

The functions of the Department of Health and Social Services for Northern Ireland were transferred to the Department for Social Development by Article 8(b) of, and Part 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Social Security (Contributions) Regulations 2001
  3. 3Amendment of the Social Security (Contributions) Regulations 2001
  4. 4Amendment of the Social Security (Contributions) Regulations 2001
  5. 5Amendment of the Social Security (Contributions) Regulations 2001
  6. Signature
  7. Explanatory note

1Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 6) Regulations 2005 and shall come into force on 5th December 2005.

2Amendment of the Social Security (Contributions) Regulations 2001

The Social Security (Contributions) Regulations 2001f1 are amended as follows.

3Amendment of the Social Security (Contributions) Regulations 2001

(1)

Amend regulation 20 (joint employment of husband and wife) as follows.

(2)

For the heading substitute—

“Joint employment of spouses or civil partners”.

(3)

In the regulation for “a husband and wife” substitute “spouses or civil partners”.

4Amendment of the Social Security (Contributions) Regulations 2001

(1)

Amend regulation 27 (payments to directors which are to be disregarded)f1 as follows.

(2)

In paragraph (5)(c)(ii) after “spouse,” insert “civil partner,”.

5Amendment of the Social Security (Contributions) Regulations 2001

(1)

Amend Part 8 of Schedule 3(travelling, relocation and other expenses and allowances of the employment) as follows.

(2)

In the heading of paragraph 4Cf1, and in sub-paragraph (2)(a) of that paragraph, after “spouse's” insert “, civil partner's”.

(3)

For the heading of paragraph 5 substitute—

“Travel costs and expenses of non-domiciled employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom”.

(4)

In paragraph 5(a) after “spouse” insert “, civil partner”.

Signature

Vernon Coaker

Gillian Merron

Two of the Lords Commissioners of Her Majesty’s Treasury

10th November 2005

The Secretary of State concurs

Signed by authority of the Secretary of State

Philip A Hunt

Parliamentary Under Secretary of State,

Department for Work and Pensions

8th November 2005

The Department for Social Development concurs.

Sealed with the Official Seal of the Department for Social Development on 4th November 2005

L.S.

John O'Neill

Senior Officer of the

Department for Social Development

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) in consequence of the coming into force on 5th December 2005 of the main provisions of the Civil Partnership Act 2004 (c. 33).

Regulation 1 provides for the citation and commencement of this instrument.

Regulation 2 introduces the amendments.

Regulations 3 and 4 make amendments to the principal Regulations to secure equality of treatment between civil partners and spouses in the application of the National Insurance contributions régime.

These Regulations do not impose new costs on business.