Social Security (Contributions) (Amendment No 6) Regulations 2003 come into force

Implementation date: 1 October 2003

The Regulations amend the Social Security (Contributions) Regulations 2001 to provide for payments made under the Employment Retention and Advancement Scheme and payments by way of Incapacity Benefit Return to Work Credit to be disregarded when calculating a person's earnings for the purposes of determining Class 1 National Insurance Contributions liability. The Regulations can be viewed on the OPSI website.