Regulation 2 Amendment of the Social Security (Contributions) Regulations

In regulation 19(1) of the Social Security (Contributions) Regulations (Northern Ireland) 1979^f1 (payments to be disregarded) after sub-paragraph (p) there shall be added the following sub-paragraph—

“(q)

a payment of, or contribution towards meeting, a person’s liability for rates in respect of accommodation occupied by him and which is provided for him by reason of his employment where, by virtue of section 145(4) of the Income and Corporation Taxes Act 1988 (living accommodation provided for employee)^f2, he is not liable to income tax under Schedule E in respect of such provision.”.