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

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

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).

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

PDFs: Printed copy https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-2005/pdf/uksi_20053130_en.pdf; Explanatory Memorandum https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-2005/pdf/uksiem_20053130_en.pdf

## Introductory text

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 1992 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 1992, and now exercisable by them, with the concurrence of the Department for Social Development , make the following Regulations:

## 1 Citation 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.

## 2 Amendment of the Social Security (Contributions) Regulations 2001

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

## 3 Amendment 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”.

## 4 Amendment of the Social Security (Contributions) Regulations 2001

(1) Amend regulation 27 (payments to directors which are to be disregarded) as follows.
(2) In paragraph (5)(c)(ii) after “spouse,” insert “civil partner,”.

## 5 Amendment 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 4C, 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.

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Source: https://www.legislation.gov.uk/uksi/2005/3130 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-2005
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.