
1 
These Regulations may be cited as the Social Security Contributions and Benefits Act 1992 (Modification of Section 10(7)) Regulations 2001, shall come into force on 6th April 2001 and shall have effect in relation to any time in the tax year beginning with 6th April 2000 (including any time before the Child Support, Pensions and Social Security Act 2000 was passed) and subsequent tax years.
2 

(1) Section 10(7)(a) of the Social Security Contributions and Benefits Act 1992 shall be modified in accordance with paragraph (2).
(2) In the list of enactments in section 10(7)(a)—
(a) after “sections” insert “193(4), 194(1), 195(7),”; and
(b) after “the 1988 Act (deductions for expenses etc.)” insert “and section 50(2) of the Finance Act 1989 (provision of security assets or services)”.
Clive Betts
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
14th March 2001