# The Social Security (Contributions) Amendment (No.3) Regulations 1987, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations further amend the Social Security (Contributions) Regulations 1979.
They revoke regulation 19(1)(e) and insert regulation 19A. The new regulation provides for the disregard, for the purposes of earnings-related contributions, of certain payments made by trustees before 6th April 1990.
The principal conditions for the exclusion of these payments from the computation of a person’s earnings in respect of employed earner’s employment are either that the trust was created before 6th April 1985 or, if it was created on or after that date, that it took effect immediately on termination of a trust created before 6th April 1985, some payments under which were or are excluded from the computation of earnings of those to whom they were or are made, and that the person now receiving payment was a beneficiary under the replaced trust or meets a specified requirement in relation to it.

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Source: https://www.legislation.gov.uk/uksi/1987/1590/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no3-regulations-1987/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.