{
  "url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-northern-ireland-1994/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-northern-ireland-1994/note.json",
  "legislation": "nisr/1994/94",
  "legislation_title": "The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland 1994",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-northern-ireland-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations.)\nThese regulations further amend section 10(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Act”) and the Social Security (Contributions) Regulations (Northern Ireland) 1979 (“the principal regulations”).\nRegulation 4 amends section 10(6) of the Act to give effect to the changes made to Schedule 6 to the Income and Corporation Taxes Act 1988 (c. 1) by section 72 of, and Schedule 3 to, the Finance Act 1993. The amendments to section 10(6) of the Act reflect those amendments and relate to the calculation of the cash equivalent of a car or fuel for the purposes of Class 1A contributions where cars or fuel are provided for private motoring to directors and certain employees. The amendments concern availability of the car in question and the use of the car for business travel.\nRegulation 2 makes amendments to regulations 22C, 22D and 22F of the principal regulations consequential upon the amendments made to section 10(6) of the Act.\nRegulation 3 amends Regulation 30(1) of Schedule 1 to the principal regulations so that on succession to, or cessation of a business an employer need not record Class 1A contribution; separately from the previous year’s Class 1A contributions when completing annual returns.\nThese regulations make in relation to Northern Ireland only provision corresponding to provision contained in regulations made by the Secretary of State for Social Security in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c. 8), are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1994/94/note",
    "retrieved_at": "2026-10-29T02:47:31.665897+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."
}