Social Security (Contributions) (Amendment No 7) Regulations 2003 come into force

Implementation date: 10 December 2003

The Regulations amend the Social Security (Contributions) Regulations 2001 to extend the time period within which a person may make an application for the repayment of Class 2 contributions from the 31 December to the 31 January following the end of the relevant tax year; to exempt the earner from liability to pay Class 4 contributions in respect of certain amounts which are chargeable to income tax under Schedule D; and to allow certain payments to be disregarded in the calculation of earnings for the purposes of earnings-related social security contributions. The Regulations can be viewed on the OPSI website.