# The Social Security (Contributions) (Amendment No. 9) Regulations 2007, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).
Regulation 1 provides for the citation and commencement of the Regulations and defines some terms used in them.
Regulation 2 amends Part 10 of Schedule 3 to the 2001 Regulations by revoking paragraph 12, subject to a saving provision. Paragraph 12 provided for the disregarding of holiday pay, from a fund to which more than one secondary contributor contributed, in the computation of earnings if none of the secondary contributors had management or control of the fund and the person making the payment to the earner was entitled to reimbursement from the fund. The revocation will not apply for five years from the commencement of these Regulations in the case of holiday pay derived from an employed earner’s employment where the secondary contributor is a person carrying on construction operations (within the meaning of section 74 of the Finance Act 2004) and the earner was personally engaged in such operations at the time that entitlement to that pay accrued.

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Source: https://www.legislation.gov.uk/uksi/2007/2905/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-9-regulations-2007/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.