# The Social Security (Contributions) (Amendment No. 7) Regulations 2000, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 1979 (S.I. 1979/591).
Regulation 2 inserts a new sub-paragraph (zaa) into regulation 19(1) of the 1979 Regulations (payments to be disregarded in the computation of earnings). The new sub-paragraph relates to payments made by an employer to an employee’s individual learning account (for which grants are payable under section 108 of the Learning and Skills Act 2000 (c. 21) or the equivalent Scottish provision. Such payments by employers are to be disregarded in computing the amount of the employee’s earnings for the purposes of earnings-related contributions. To qualify for disregard, the payment must be taken not to be included in computing the emoluments of the office or employment for income tax purposes by virtue of section 200E (exemptions for education and training funded by employers) of the Income and Corporation Taxes Act 1988 (c. 1).

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Source: https://www.legislation.gov.uk/uksi/2000/2077/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-7-regulations-2000/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.