1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No 6) Regulations 2007 and shall come into force on 14th August 2007.

NOTES
Initial Commencement
Specified date

Specified date: 14 August 2007: see above.

2 Amendment of the Social Security (Contributions) Regulations 2001

2Amendment of the Social Security (Contributions) Regulations 2001

(1)    Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind) of the Social Security (Contributions) Regulations 2001 is amended as follows.

(2)    In paragraph 1 for “8” substitute “9”.

(3)    After paragraph 8 add—

9    

A non-cash voucher providing for health screening or medical check-ups to the extent that no liability to income tax arises in the provision of such health screening or medical check-ups by virtue of the Income Tax (Exemption of Minor Benefits) Regulations 2002 regulation 7 (exemption in respect of the provision of health screening and medical check-ups).”.

NOTES
Initial Commencement
Specified date

Specified date: 14 August 2007: see reg 1.

Exempt Income94 Tax Law94 Income Tax94

Signature

Frank Roy

Alan Campbell

Two of the Lords Commissioners of Her Majesty's Treasury

23rd July 2007

The Secretary of State concurs

Signed by authority of the Secretary of State for Work and Pensions

Mike O'Brien

Minister of State,

Department for Work and Pensions

19th July 2007

The Department for Social Development concurs

The Official Seal of the Department is affixed on the 18th July 2007

John O'Neill

A Senior Officer of the Department for Social Development

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Regulations)

These Regulations amend Part 5 of Schedule 3 of the Social Security (Contributions) Regulations 2001 (“Part 5”) which provides for certain non-cash vouchers to be disregarded as payments in kind for the purposes of National Insurance Contributions.

Regulation 2 inserts a new regulation 9 into the provisions of Part 5 which introduces a disregard for non-cash vouchers which can be used only to obtain a health screening or a medical check-up and which is exempt from a charge to income tax by virtue of regulation 7 (exemption in respect of the provision of health screening and medical check-ups) of the Income Tax (Exemption of Minor Benefits) Regulations 2002.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

Exempt Income93 Income Tax Allowances, Deductions & Reliefs95 Employment & Labour Law94 Employment Taxes94 Income Tax95 Tax Law94 National Insurance Contributions94