Social Security (Contributions) (Amendment No.2) Regulations 2005 come into force
Implementation date: 6 April 2005
The Regulations amend the Social Security (Contributions) Regulations 2001 to secure parity of treatment, for income tax and national insurance purposes, of payments made by employers secondary contributors to employees in respect of the employees' attendance for long-term training at recognised educational establishments. Such payments are not subjected to income tax by virtue of Inland Revenue Statement of Practice 4/86. The Regulations can be viewed on the OPSI website.