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

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Introduction

1 Citation, commencement and interpretation

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

3 Prescribed general earnings in respect of which Class 1A contributions not payable

Signature

Explanatory note

2020 No. 1532
Social Security, Scotland
Social Security, Wales

The Social Security Contributions (Disregarded Payments) (Coronavirus) (Scotland and Wales) Regulations 2020

Made
Laid before Parliament
Coming into force
These Regulations are made by the Treasury in exercise of the powers conferred by sections 3(2) and (3) and 10(9)(a) of the Social Security Contributions and Benefits Act 19921.

The Secretary of State concurs in the making of regulations 1 and 2.

1

1992 c. 4. Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2). Section 10(9)(a) was substituted by section 74(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19) and amended by paragraph 174(12) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1).