
1 

(1) These Regulations may be cited as the Social Security (Contributions) Amendment (No.2) Regulations 1994 and shall come into force on 6th July 1994.
(2) In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 1979.
2 
In regulation 25 of the principal Regulations (earnings for the purposes of certificates of exception) for paragraph (2) there shall be substituted the following paragraph—“
(2) In paragraph (1) of this regulation—
(a) “earnings” means the applicant’s net earnings from employment as a self-employed earner, and
(b) in calculating those net earnings, where the applicant also has earnings from employed earner’s employment in the same year which are shown in the accounts of his business as a receipt of that business, those earnings shall be disregarded.”.
3 
In regulation 38 of the principal Regulations (treatment for purpose of contributory benefit of late paid contributions under the Act) for paragraphs (7) and (8) there shall be substituted the following paragraphs—“
(7) For the purpose of entitlement to maternity allowance, any such contribution as is specified in paragraph (1) of this regulation which is paid before the beginning of the period for maternity allowance shall, for the purpose of determining whether the contribution condition for such allowance is satisfied, be treated as paid on the due date.
(8) In paragraph (7) of this regulation “the period for maternity allowance” means, in relation to a claimant, the period specified either in section 35(2) of the Social Security Contributions and Benefits Act 1992 or in regulations made under section 35(3) of that Act and which would be the maternity allowance period for that claimant if the contribution condition for such allowance were satisfied.”.
4 
In Part I of Schedule 3 to the principal Regulations (prescribed establishments and organisations for purposes of section 128(3) of the Act) for paragraph 9 there shall be substituted the following paragraph—“
9 
The Royal Irish Regiment, to the extent that its members are not members of any force falling within paragraph 1 of this Part of this Schedule.”.
Signed by authority of the Secretary of State for Social Security.
William Hague
Parliamentary Under-Secretary of State,
Department of Social Security
13th June 1994