2019 No. 1009
The Social Security (Contributions) (Amendment No. 2) Regulations 2019
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) of the Social Security Contributions and Benefits Act 19921 and sections 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922 and now exercisable by them.
The Secretary of State and the Department for Communities concur in the making of regulation 2 of these Regulations.
Citation and commencement1
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2019 and come into force on 2nd July 2019.
Amendment of the Social Security (Contributions) Regulations 20012
In Part 8 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)3, after paragraph 12C insert—
12DHM Forces’ Accommodation Allowance
A payment to which no liability to income tax arises by virtue of section 297D of ITEPA 2003 (armed forces: accommodation allowances)4.
The Secretary of State concurs.
Signed by authority of the Secretary of State for Work and Pensions
The Department for Communities concurs.
Sealed with the Official Seal of the Department for Communities on 5th June 2019
(This note is not part of the Regulations)