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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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5 provisions
Title and introductory text
2014 No. 3228
Social Security
The Social Security (Contributions) (Amendment No. 6) Regulations 2014
Made
9th December 2014
Laid before Parliament
10th December 2014
Coming into force
1st January 2015
The Treasury make the following Regulations in exercise of the powers conferred by sections 3(2) and (3) of the Social Security Contributions and Benefits Act 1992 and sections 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
The Secretary of State and the Department for Social Development concur with the making of these Regulations.
Propose a change1 Citation and commencement
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 6) Regulations 2014 and come into force on 1st January 2015.
Propose a change2 Amendments to the Social Security (Contributions) Regulations 2001
Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) to the Social Security (Contributions) Regulations 2001 is amended as follows.
Propose a change3 Amendments to the Social Security (Contributions) Regulations 2001
In Part 5 (certain non-cash vouchers to be disregarded as payments in kind) after paragraph 5(c)—
(a) for “.” substitute “;”; and
(b) insert—
(d) section 320C (recommended medical treatment).
.
Propose a change4 Amendments to the Social Security (Contributions) Regulations 2001
In Part 8 (travelling, relocation and other expenses and allowances of the employment) after paragraph 14 (overseas medical treatment) insert—
Recommended medical treatment
14A. A payment or reimbursement to which no liability to income tax arises by virtue of section 320C of ITEPA 2003 (recommended medical treatment).
.
Propose a change