Law

The Social Security (Contributions) (Amendment No. 5) Regulations 2023

United Kingdom · regulation

Ask the law about thisMore laws of United KingdomFor machines: Markdown

Open at the publisher →

In force since 2023-08-01, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

sha256 836547ea1a45de589de0332ccf622ec47482f0a0e7bd273bf1ca00017929e78c

Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation and commencement
  3. 2 Amendment of the Social Security (Contributions) Regulations 2001

Proposed changes to this act

No one has proposed a change to this act yet.

How this law is officially changed

Solon does not know this law's official route yet. The proposal is recorded all the same, and the route appears here once its source is added.

3 provisions

Title and introductory text

2023 No. 773 Social Security The Social Security (Contributions) (Amendment No. 5) Regulations 2023 Made 6th July 2023 Laid before Parliament 10th July 2023 Coming into force 1st August 2023 The Treasury make the following Regulations in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992, and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them. The Secretary of State and the Department for Communities concur in the making of these Regulations.

Propose a change

1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 5) Regulations 2023 and come into force on 1st August 2023.

Propose a change

2 Amendment of the Social Security (Contributions) Regulations 2001

In Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) after paragraph 26 insert— Post Office Horizon Shortfall Scheme compensation payments 27. (1) A top-up payment made by Post Office Limited to a recipient of a compensation payment from the Horizon Shortfall Scheme for the purpose of topping-up that compensation payment to account for sumslost to tax. (2) In this paragraph— “Horizon Shortfall Scheme” means the compensation scheme created on 1st May 2020 by Post Office Limited to compensate people who were adversely affected by accounting shortfalls related to the Horizon system; “the Horizon System” and “Post Office Limited” have the same meaning as in paragraph 26(3). .

Propose a change

← Find another law