
1 

(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1997 and shall come into operation on 6th April 1997.
(2) In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations (Northern Ireland) 1979.
2 
In regulation 19(1) of the principal Regulations (payments to be disregarded) after sub-paragraph (u) there shall be added the following sub-paragraph—“
(v) a payment by way of an allowance—
(i) which by virtue of section 319 of the Income and Corporation Taxes Act 1988 (Crown servants: foreign service allowance) is not regarded as income for any income tax purpose, or
(ii) made to any person in the service of the Commonwealth War Graves Commission or the British Council with a view to compensating him for the extra cost of having to live outside the United Kingdom in order to perform his duties.”.
3 
In Schedule 1 to the principal Regulations (application of Income Tax (Employments) Regulations 1973 to earnings-related contributions and Class 1A contributions) in Regulation 26D(5)(b) (payment of Class 1A contributions on succession to, or cessation of, business) for “6th April or 6th May” there shall be substituted “6th April, 6th May or 6th June”.
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on
John O'Neill
Assistant Secretary
14th March 1997.The Commissioners of Inland Revenue hereby concur.
A. M. W. Battishill
G. H. Bush
Two of the Commissioners of Inland Revenue
17th March 1997