# The Social Security (Contributions) Amendment (No.4) Regulations 1987, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”).
Regulation 2 amends regulation 8 of the principal Regulations, first insofar as it relates to the intermediate stages in calculating the equivalent amounts for lower and upper earnings limits for employed earners paid otherwise than weekly, and secondly to take account of the insertion of paragraph (2A) into regulation 8 by the Social Security (Contributions) Amendment (No.2) Regulations 1987 (S.I. 1987/413). Regulation 3 makes amendments likewise to regulation 8A of the principal Regulations.
Regulation 4 inserts a new regulation, 19B, into the principal Regulations. The new regulation 19B specifies circumstances in which payments to a director of a company are to be disregarded in computing the director’s earnings. The company making the payments is excepted already from having to deduct from them income tax under section 204 of the Income and Corporation Taxes Act 1970 (pay as you earn).
Regulation 5 amends regulation 23 of the principal Regulations by removing the reference to injury benefit, which was abolished by the Social Security and Housing Benefits Act 1982.
Regulation 6 amends regulation 32 of the principal Regulations by providing as to the person to whom contributions paid in excess of the annual maximum are to be returned.
Regulation 7 amends regulation 39 of the principal Regulations by removing the reference to maternity grant, the contribution conditions for which were removed by the Social Security Act 1980.
Regulation 8 amends regulation 121 of the principal Regulations insofar as it relates to the circumstances in which an earner may pay a Class 2 contribution while employed outside Great Britain.

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Source: https://www.legislation.gov.uk/uksi/1987/2111/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1987/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.