
1 
These regulations, which may be cited as the National Insurance
(Graduated Contributions) Amendment Regulations 1973, shall come into operation
on 6th April 1973.
2 

(1) In 
regulation 10(1) of the National Insurance
(Assessment of Graduated Contributions) Regulations 1967 (remuneration to be disregarded), for
the words “unless it is included in that person's cumulative
emoluments” there shall be substituted the following:—
“
unless— 
(a) it is included in that person's cumulative emoluments, or
(b) it is a sum in respect of which
relief from income tax is allowable by way of deduction from that person's
emoluments.
”
(2) In proviso
(a) to paragraph (2) of the said regulation 10
after the words “cumulative emoluments” there shall
be inserted the words “or comprises or represents sums specified
in paragraph (1)(b)
of this regulation.”.
3 

(1) The 
National Insurance (Collection of Graduated Contributions) Regulations 1970
, as amended,
shall be further amended in accordance with the following provisions of this
regulation.
(2) In the definition of “emoluments”
 in regulation 2(1) of Schedule 1
after the words “(other than pensions)” there shall
be inserted the words “and so much of any other income as, for
the purposes of graduated contributions, constitutes remuneration within the
meaning of the Act”.
(3) In regulation
13(6) of the said Schedule 1—
(a) sub-paragraph
(b) (recording of the gross amount of the emoluments)
shall cease to have effect, and
(b) after the word “payment;”
 in sub-paragraph (a)
there shall be inserted the word “and”.
(4) In regulation
29(1) of the said Schedule 1 (return by employer
at end of year) for the words “and showing the total amount of
graduated contributions deductible from the emoluments paid by him to the
employee during the year” there shall be substituted the words 
“and showing the total amount of the emoluments paid by the employer
to the employee during the year and of the graduated contributions deductible
from those emoluments.”
Keith Joseph
Secretary of State for Social Services
26th March 1973The Commissioners of Inland Revenue hereby concur. By Order of
the Commissioners of Inland Revenue.
A. H. Dalton
Secretary
26th March 1973