# The Social Security (Contributions) (Amendment) Regulations 2019, Regulation 3: Amendment of the Social Security (Contributions) Regulations 2001


After regulation 22B (amounts to be treated as earnings: Part 7A of ITEPA 2003) insert—
“Amounts to be treated as earnings paid to or for the benefit of the earner: Schedule 11 to the Finance (No. 2) Act 2017
22C. (1) Where an amount is within regulation 22B(2) by reason of a relevant step within paragraph 1 of Schedule 11 (employment income provided through third parties: loans etc outstanding on 5 April 2019) to the Finance (No. 2) Act 2017 it shall be treated for the purposes of Part 1 of the Act as being paid to or for the benefit of the employed earner in respect of the employed earner’s employment at such time as the relevant step which gives rise to it is treated as being taken under paragraph 1(2) of that Schedule.
(2) In paragraph (1) “relevant step” means a relevant step for the purposes of Part 7A of ITEPA 2003.”.

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Source: https://www.legislation.gov.uk/uksi/2019/85/regulation/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-regulations-2019/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.