Legislation – The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2020

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Introduction

1 Citation, commencement, interpretation and effect

2 Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions

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Explanatory note

Citation, commencement, interpretation and effect1.

(1)

These Regulations may be cited as the Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2020.

(2)

These Regulations come into force on 11th June 2020 and have effect for payments made on or after that date but before the end of the tax year 2020-21.

(3)

In these Regulations—

“coronavirus” has the meaning given in section 1 of the Coronavirus Act 20203;
“ITEPA” means the Income Tax (Earnings and Pensions) Act 20034.