The Social Security (Contributions) (Amendment No. 4) Regulations 2024
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that Horizon Convictions Redress Scheme compensation payments, Horizon Shortfall Scheme Fixed Sum Awards and relevant onward payments are disregarded in the calculations of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.
Lifecycle
Department
Made
25 Jul 2024
—
In force
16 Aug 2024
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992and now exercisable by them.
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