Regulation 40B Exception from liability to pay Class 1A contributions ... in respect of sporting testimonial paymentsF2F3F1

Reg. 40B revoked in part (6.4.2020) by The Social Security (Contributions) (Amendment No. 2) Regulations 2020 (S.I. 2020/300), regs. 1(1), 4

Reg. 40B inserted (6.4.2017) by The Social Security (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/307), regs. 1, 3

Words in reg. 40B heading omitted (6.4.2018) by virtue of The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 8(2)

See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

See section 176(2)(b) of the Act.