# The Social Security (Contributions) (Amendment No. 6) Regulations (Northern Ireland) 1996, Regulation 2: Amendment of regulation 1 of the principal Regulations


In regulation 1(2) of the principal Regulations (interpretation) after the definition of “standard rate” there shall be inserted the following definition—
““trading arrangements” in relation to any asset (including a voucher) shall be construed in accordance with section 203K(2)(a) and (3) of the Income and Corporation Taxes Act 1988 (trading arrangements);”.

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Source: https://www.legislation.gov.uk/nisr/1996/566/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-northern-ireland-1996/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.