
1 

(1) These Regulations may be cited as the Social Security (Contributions) Amendment (No. 3) Regulations 1991, and shall come into force on 6th April 1991.
(2) In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 1979.
2 
In regulation 19B of the principal Regulations (payments to directors which are to be disregarded)—
(a) in paragraph (5)(a), there shall be inserted before the words “in paragraphs (2), (3), (4) and (5)(b)” the words ““company” is deemed to include a building society within the meaning of the Building Societies Act 1986 and” and
(b) in paragraph (5)(b)(i), for the words “section 534 of the Income and Corporation Taxes Act 1970” there shall be substituted the words “section 840 of the Income and Corporation Taxes Act 1988”.
3 

(1) Schedule 1 to the principal Regulations (which, with extensions and modifications, are provisions of the Income Tax (Employments) Regulations 1973 as they apply to earnings-related contributions under the Social Security Act 1975) shall be amended in accordance with the following provisions of this Regulation.
(2) In Regulation 13(6)(b)(vi) in that Schedule (calculation of deduction) the words “(other than earnings in respect of which primary Class 1 contributions are payable at the reduced rate)” shall be omitted.
(3) In Regulation 25(a)(ii) in that Schedule (certificate of contributions paid) the words “(other than earnings in respect of which primary Class 1 contributions were payable at the reduced rate)” shall be omitted.
(4) In Regulation 3OA(2)(g) in that Schedule (special return by employer at end of voyage period) the words “(other than earnings in respect of which primary Class 1 contributions were payable at the reduced rate)” shall be omitted.
Signed by authority of the Secretary of State for Social Security.
Henley
Parliamentary Under-Secretary of State,
Department of Social Security
7th March 1991The Commissioners of Inland Revenue hereby concur
T. J. Painter
L. J. H. Beighton
Two of the Commissioners of Inland Revenue
11th March 1991