{
  "url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-northern-ireland-1993/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-northern-ireland-1993/regulation-2.json",
  "legislation": "nisr/1993/437",
  "legislation_title": "The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1993",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-northern-ireland-1993",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Social Security (Contributions) Regulations",
  "text": "In regulation 19(1) of the Social Security (Contributions) Regulations (Northern Ireland) 1979 (payments to be disregarded) after sub-paragraph (p) there shall be added the following sub-paragraph—\n“(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), he is not liable to income tax under Schedule E in respect of such provision.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R. 1979 No. 186; relevant amending regulations are S.R. 1993 No. 114 which added sub-paragraph (p)"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1993/437/regulation/2",
    "retrieved_at": "2026-10-29T02:49:12.972602+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}