
1 

(1) These Regulations may be cited as the Social Security (Contributions) Amendment (No. 3) Regulations 1997 and shall come into force on 6th April 1997.
(2) In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 1979 and “Schedule 1” means Schedule 1 to the principal Regulations (containing the provisions of the Income Tax (Employments) Regulations 1973 as (with extensions and modifications) they apply to earnings-related contributions and Class 1A contributions under the Social Security Contributions and Benefits Act 1992).
2 

(1) Paragraph (1) of regulation 19 of the principal Regulations (payments to be disregarded) shall be amended in accordance with the following provisions of this regulation.
(2) In sub-paragraphs (w) and (x) for “pilot”, substitute “(including a pilot)”.
(3) After sub-paragraph (y), add—“
(z) 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 regulation 26D(5)(b) of Schedule 1 (payment of Class 1A contributions on succession to, or cessation of, business) for “6th April or 6th May”, substitute “6th April, 6th May or 6th June”.
Signed by authority of the Secretary of State for Social Security.
A. J. B. Mitchell
Parliamentary Under-Secretary of State,
Department of Social Security
13th March 1997The Commissioners of Inland Revenue hereby concur.
A. M. W. Battishill
G. H. Bush
Two of the Commissioners of Inland Revenue
13th March 1997