Social Security (Contributions) (Amendment No.5) Regulations 2011 come into force
Implementation date: 6 December 2011
The Regulations prescribe that the amounts chargeable to income tax under part 7A of the Income Tax (Earnings and Pensions) Act 2003 are treated as earnings for the purposes of national insurance contributions, if they would not already be earnings. They also amend the national insurance contributions disregard in relation to qualifying childcare vouchers. The Regulations can be viewed on the UK legislation website.