# The Social Security (Contributions) (Amendment No. 7) Regulations 2000, Regulation 2: Amendment of the Social Security (Contributions) Regulations 1979


In paragraph (1) of regulations 19 of the Social Security (Contributions) Regulations 1979 (payments to be disregarded) after sub-paragraph (za) insert—
“(zaa) any amount in respect of expenditure which by virtue of section 200E of the Income and Corporation Taxes Act 1988 (exemption for education and training funded by employers) is not taken to be included in the emoluments of the employee from the office or employment for the purposes of Schedule E;”.

---
Source: https://www.legislation.gov.uk/uksi/2000/2077/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-7-regulations-2000/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.