Statutory Instrument 1999 No. 567

The Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1999

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1999 No. 567

SOCIAL SECURITY
TERMS AND CONDITIONS OF EMPLOYMENT

The Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1999

	Made	5th March 1999
	Laid before Parliament	11th March 1999
	Coming into force in accordance with regulation 1

The Secretary of State for Social Security, with the concurrence of the Inland Revenue in so far as required[1], in exercise of powers conferred by sections 1(6)[2], 3(2) and (3), 10A(7)[3], 122(1), 163(3), 171(5) and 175(1) to (3) of, and paragraphs 3(5)[4], 5A[5], 6[6] and 8(1)(g)[7], (1)[8], (m), (n) and (q) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992[9], and sections 182C and 189(1) of the Social Security Administration Act 1992[10], and of all other powers enabling him in that behalf, by this instrument, which contains only regulations made by virtue of, or consequential upon, the Social Security Act 1998[11] and the Social Security Contributions (Transfer of Functions, etc.) Act 1999, hereby makes the following Regulations:

Citation, commencement and interpretation
    1. - (1) These Regulations may be cited as the Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1999 and shall come into force on - 

(a) for the purposes of regulation 7, 1st April 1999;

(b) for all other purposes, 6th April 1999.

    (2) In these Regulations "the principal Regulations" means the Social Security (Contributions) Regulations 1979[12].

Amendment of regulation 18 of the principal Regulations
    2. - (1) Regulation 18 of the principal Regulations (calculation of earnings) shall be amended in accordance with the following provisions of this regulation.

    (2) In paragraph (2)[13], omit "(4),".

    (3) Omit paragraphs (2A), (2B), (4), (5), (5A) and (9A)[14].

    (4) In paragraph (7A)[15], omit "(4),".

    (5) In paragraph (9)[16] for "(2A), (5A) and (9A)", substitute "(17) to (19)".

    (6) After paragraph (15)[17], add - 

    " (16) Subject to paragraph (17) of this regulation, the amount of earnings which is comprised in any payment by way of a gain which a person realises by the assignment or release of a right to acquire shares in a body corporate, obtained by that person as a director or employee of that or any other body corporate where that right or those shares are not readily convertible assets[18], and which falls to be taken into account in the computation of a person's earnings, shall, for the purposes of earnings-related contributions, be calculated on the basis of the best estimate that can reasonably be made of the difference between - 


(a) the amount or value of the consideration for that assignment or release; and

(b) the amount or value of the consideration (if any) given for the grant of the right;



(a just apportionment being made of any entire consideration given for the grant of the right to acquire those shares and other shares or otherwise for the grant of the right to acquire those shares and for something else besides).

    (17) The amount of earnings which is comprised in any payment by way of a gain which a person realises by the assignment or release of a right to acquire shares in a body corporate ("the first body corporate"), obtained by that person before 6th April 1999 as a director or employee of that or any other body corporate where that right or those shares are not readily convertible assets, where a subsequent right - 



(a) forms all, or part of, the consideration given for the assignment or release of the first right; and

(b) the subsequent right is - 


(i) a right to acquire shares in the first body corporate or any other body corporate,

(ii) not treated as consideration for the assignment or release of the first right by virtue of section 136(1) of the Income and Corporation Taxes Act 1988 (provisions supplementary to section 135)[19], and

(iii) acquired at a total discount on the total market value which is substantially greater than the total discount on the total market value of the first right at the time of its assignment or release,



and which falls to be taken into account in the computation of a person's earnings, shall, for the purposes of earnings-related contributions, be calculated on the basis of the best estimate that can reasonably be made of the difference between the total discount on the subsequent right and the total discount on the first right.



    (18) The amount of earnings which is comprised in any payment by way of a gain which a person realises by the exercise of a right to acquire shares in a body corporate obtained by that person as a director or employee of that or any other body corporate, where - 



(a) that right - 


(i) formed all, or part of, the consideration given for the assignment or release of a right which was obtained before 6th April 1999 ("the first right") to acquire shares in a body corporate ("the first body corporate"),

(ii) is a right to acquire shares in the first body corporate or any other body corporate, and

(iii) was not treated as consideration for the assignment or release of the first right by virtue of section 136(1) of the Income and Corporation Taxes Act 1988; and



(b) at the time of its acquisition, the total market value of the subsequent right was not similar to the total market value of the first right immediately before its assignment or release,



and which falls to be taken into account in the computation of a person's earnings, shall, for the purposes of earnings-related contributions, be calculated or estimated in accordance with the provisions of paragraph (19) of this regulation.

    (19) The amount referred to in paragraph (18) of this regulation shall be calculated or estimated in respect of a gain realised by the exercise at any time of a subsequent right, on the basis of the best estimate that can reasonably be made of such part of that gain which relates to the difference between - 



(a) the amount that a person might reasonably expect to obtain from a sale in the open market at the time that the shares were acquired pursuant to that subsequent right less the amount or value of the consideration (if any) given for those shares and the grant of that right; and

(b) the amount that a person might reasonably expect to obtain from a sale in the open market of the shares which were the subject of the first right at the time of its assignment or release less the amount or value of the consideration (if any) given for those shares and the grant of that right;



for the purposes of this paragraph "gain" means the amount realised by the exercise of a subsequent right less any amount which has previously been included in that person's earnings for the purposes of his assessment of earnings-related contributions in respect of his acquisition, assignment or release of the first right, (a just apportionment being made of any entire consideration given for the grant of the right to acquire those shares and other shares or otherwise for the grant of the right to acquire those shares and for something else besides).

    (20) For the purposes of paragraphs (16) to (19) and this paragraph of this regulation - 



(a) "total market value" means the price which the shares which are the subject of the right in question might reasonably be expected to fetch on sale in the open market;

(b) the total market value of the subsequent right is similar to the total market value of the first right if it is not substantially greater than that latter right;

(c) "total discount" means the difference between the total value of the exercise price of the shares that are the subject of the right in question and the total market value of that right;

(d) neither the consideration given for the grant of the right nor any such entire consideration shall be taken to include the performance of any duties of or in connection with the office or employment by reason of which the right was granted, and no part of the amount or value of the consideration given for the grant shall be deducted more than once;

(e) in so far as the context permits, "shares" include stock;

(f) "body corporate" includes - 


(i) a body corporate constituted under the law of a country or territory outside the United Kingdom, and

(ii) an unincorporated association wherever constituted.".

Amendment of regulation 19 of the principal Regulations
    3. - (1) Regulation 19 of the principal Regulations (payments to be disregarded) shall be amended in accordance with the following provisions of this regulation.

    (2) In paragraph (1) - 

(a) omit sub-paragraph (mm)[20];

(b) after sub-paragraph (zg)[21], add - 


" (zh) a payment by way of - 


(i) a gain realised by the exercise of a right to acquire shares in a body corporate chargeable to tax under Schedule E by virtue of section 135 of the Income and Corporation Taxes Act 1988 (gains by directors and employees from share options),

(ii) the grant of a right to acquire shares obtained on, or after, 6th April 1999 which is capable of being exercised more than ten years after it is obtained,



where that right and those shares are not readily convertible assets;

(zi) a payment by way of the grant of a right obtained on, or after, 6th April 1999 to acquire shares which is not capable of being exercised more than ten years after it is obtained;

(zj) a payment by way of the conferment of a conditional interest in shares where that interest will, or might, remain only conditional until a time more than five years after its acquisition, which is acquired pursuant to the exercise of a right to acquire shares granted on, or after, 6th April 1999 where - 



(i) the conferment of that interest would otherwise be chargeable to tax by virtue of section 135 of the Income and Corporation Taxes Act 1988, and

(ii) the acquisition of that interest would be treated as earnings by virtue of regulation 17AB of these Regulations (further provision as to payments to be treated as earnings)[22];



(zk) a payment by way of the acquisition of an interest in shares pursuant to a right to acquire shares granted before 9th April 1998 where the acquisition of that interest would be treated as earnings by virtue of regulation 17AB of these Regulations;

(zl) a payment by way of a gain realised by the assignment or release of a right ("the first right") to acquire shares in a body corporate ("the first body corporate") chargeable to tax under Schedule E by virtue of section 135 of the Income and Corporation Taxes Act 1988 where a subsequent right - 



(i) forms all, or part of, the consideration given for the assignment or release of the first right, and

(ii) the subsequent right is - 


(aa) a right to acquire shares in the first body corporate or any other body corporate; and

(bb) not treated as consideration for the assignment or release of the first right by virtue of section 136(1) of the Income and Corporation Taxes Act 1988,



but this sub-paragraph shall not apply where the first right was acquired before 6th April 1999 and the total discount on the total market value of the subsequent right is substantially greater than the total discount on the total market value of the first right at the time of its assignment or release;



(zm) a payment by way of a gain realised by the exercise, or by the assignment or release, of a right obtained before 6th April 1999 to acquire shares in a body corporate chargeable to tax under Schedule E by virtue of section 135 of the Income and Corporation Taxes Act 1988, unless - 



(i) that right ("the subsequent right") - 


(aa) forms all, or part of, the consideration given for the assignment or release of a right to acquire shares in a body corporate ("the first right");

(bb) is a right to acquire shares in the first body corporate or any other body corporate;

(cc) is not treated as consideration for the assignment or release of the first right by virtue of section 136(1) of the Income and Corporation Taxes Act 1988; and



(ii) at the time of its acquisition, the total market value of the subsequent right was not similar to the total market value of the first right immediately before its assignment or release.".

    (3) After paragraph (10)[23], add - 

    " (11) For the purposes of paragraphs (1)(zh), (zl) and (zm) and this paragraph of this regulation - 


(a) "body corporate" includes - 


(i) a body corporate constituted under the law of a country or territory outside the United Kingdom, and

(ii) an unincorporated association wherever constituted;



(b) "total discount" means the difference between the total value of the exercise price of the shares that are the subject of the right in question and the total market value of that right;

(c) "total market value" means the price which the shares which are the subject of the right in question might reasonably be expected to fetch on sale in the open market;

(d) the total market value of the subsequent right is similar to the total market value of the first right if it is not substantially greater than that latter right.".

Insertion of Part IIB into the principal Regulations
    4.After regulation 22H (calculation of Class 1A contributions)[24], insert - 

" PART IIB
CALCULATION OF, AND EXCEPTION FROM, LIABILITY FOR CLASS 1B CONTRIBUTIONS
Calculation of Class 1B contributions
    22I.Where a person is liable to pay a Class 1B contribution in accordance with the provisions of section 10A of the Social Security Contributions and Benefits Act 1992 (Class 1B contributions), the amount of that contribution shall be calculated to the nearest £0.01 and any amount of £0.005 or less shall be disregarded.

Exception from liability to pay Class 1B contributions
    22J. - (1) A person shall be excepted from liability to pay a Class 1B contribution for any year in respect of - 


(a) the amount of any of the chargeable emoluments under section 10A(4) of the Social Security Contributions and Benefits Act 1992 of an employee included in a PAYE settlement agreement; and

(b) the total amount of income tax in respect of which that person is accountable to the Board of Inland Revenue in relation to emoluments of such an employee in accordance with a PAYE settlement agreement,



where the employee is - 



(i) subject to the legislation of a contracting party, other than the United Kingdom, to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 as adjusted by the Protocol signed at Brussels on 17th March 1993[25], or

(ii) a person subject to the legislation of a country outside the United Kingdom in respect of whom there is an Order in Council under section 179 of the Social Security Administration Act 1992 (reciprocal agreements with countries outside the United Kingdom)[26] giving effect to a reciprocal agreement.



    (2) Where under the foregoing provisions of this regulation, a person is excepted from liability to pay a Class 1B contribution for any year, that person shall be entitled, if he so wishes, to pay that contribution for that year.".

Amendment of regulation 31 of the principal Regulations
    5.In regulation 31 (disposal of contributions not properly paid)[27] - 

(a) in paragraph (1) after "Class 1A", insert ", Class 1B";

(b) for paragraph (2), substitute - 

    " (2) Where the whole or any part of a Class 1A contribution or a Class 1B contribution falls to be returned by the Secretary of State to any person under regulation 32(1)[28] of these Regulations, or any part of a Class 1A contribution falls to be repaid by the Secretary of State to any person under regulation 33A(1)[29] of these Regulations, the Secretary of State may treat - 


(a) the amount of that Class 1A contribution or, as the case may be, any part of such a contribution, as a payment on account of any secondary Class 1 contributions, Class 1B contribution or Class 2 contributions;

(b) the amount of that Class 1B contribution or, as the case may be, any part of such a contribution, as a payment on account of any secondary Class 1 contributions, Class 1A contribution or Class 2 contributions,



properly payable by that person.".

Amendment of regulation 32 of the principal Regulations
    6.In regulation 32(1)(a) (which provides for the return of contributions paid in error or in excess of the annual maximum) after "Class 1A contributions", insert "and Class 1B contributions".

Amendment of regulation 44 of the principal Regulations
    7.In regulation 44(1) of the principal Regulations (application for allocation of national insurance number) for "to the Secretary of State", substitute "either to the Secretary of State or to the Commissioners of Inland Revenue".

Amendment of regulation 46 of the principal Regulations
    8.In regulation 46 (collection and recovery of earnings-related contributions and Class 1A contributions)[30] for the words "and Class 1A contributions" in the heading to the regulation and in both places where they occur, substitute ", Class 1A contributions and Class 1B contributions".

Amendment of regulation 119 of the principal Regulations
    9.In regulation 119 (conditions as to residence or presence in Great Britain)[31] - 

(a) in paragraph (1) after "Class 1A contributions", insert "or Class 1B contributions";

(b) in paragraph (1)(b) for "or Class 1A contributions,", substitute ", Class 1A contributions or Class 1B contributions," and after "secondary contributor", insert "or the person liable for the payment of Class 1B contributions";

(c) after paragraph (2)(b), add - 


" (c) no Class 1B contribution shall be payable in respect of any PAYE settlement agreement in connection with such employment,".

Amendment of regulation 120 of the principal Regulations
    10.In regulation 120(2)(c) (which provides that a Class 1A contribution is to be payable in respect of the first 52 weeks of employment abroad)[32] after "Class 1A contributions", insert "and Class 1B contributions".

Amendment of Schedule 1 to the principal Regulations
    11. - (1) Schedule 1 to the principal Regulations (which, with extensions and modifications, contains provisions formerly contained in the Income Tax (Employments) Regulations 1973[33] as they applied to earnings-related contributions under the Social Security Act 1975 and subsequently to Class 1A contributions under the Social Security Contributions and Benefits Act 1992[34]) shall be amended in accordance with the following provisions of this regulation.

    (2) In the heading[35] to Schedule 1 and in the heading to Part IV of that Schedule[36] for "AND CLASS 1A CONTRIBUTIONS", substitute ", CLASS 1A CONTRIBUTIONS AND CLASS 1B CONTRIBUTIONS".

    (3) In Regulation 13 (calculation of deduction) of Schedule 1 to the principal Regulations - 

(a) in paragraph (1) for "section 4(3) of the Act", substitute "section 6(3) of the Social Security Contributions and Benefits Act 1992";

(b) in paragraph (2A) - 


(i) in head (ii) of sub-paragraph (b) for "section 18 of the Social Security (Miscellaneous Provisions) Act 1977", substitute "section 112 of the Social Security Contributions and Benefits Act 1992 (certain sums to be earnings)[37]",

(ii) in head (iii)[38] of sub-paragraph (b) omit the words from "except where," to "apply";



(c) in paragraph (3A)[39] - 



(i) for "the provisions of the preceding paragraph", substitute "paragraphs (2A), (3C) and (3F)",

(ii) for the words "that paragraph" in both places where they occur, substitute "those paragraphs";



(d) after paragraph (3A), insert - 

    " (3B) Paragraph (3C) of this Regulation applies where an employer makes a payment consisting of solely non-monetary earnings, or a combination of monetary and non-monetary earnings, to - 


(a) an employee;

(b) an ex-employee,



and at the time of the payment of those earnings there are no, or insufficient, monetary earnings from which the employer could deduct the amount of earnings-related contributions which the employee, or ex-employee as the case may be, is liable to pay under section 6(3)(a) of the Social Security Contributions and Benefits Act 1992;



for these purposes an "ex-employee" means a person who - 
(i) ceases to be employed by the employer in a particular year ("the cessation year"), and

(ii) receives such earnings from the employer after the cessation of employment but in the cessation year.



    (3C) Where, in the circumstances specified in paragraph (3B) of this Regulation, the employer does not deduct from the earnings referred to in that paragraph the full amount of earnings-related contributions which by virtue of these Regulations he is entitled to deduct, he may, subject to the provisions of paragraph (3A) of this Regulation, recover the amount so underdeducted by deduction from any subsequent payment of monetary earnings to that employee, or ex-employee as the case may be, during the same year.

    (3D) Paragraph (3F) of this Regulation applies where - 



(a) a person ("the ex-employee") ceases in a particular tax year ("the cessation year") to be employed by a particular employer ("the employer"); and

(b) the ex-employee receives from the employer in the cessation year, after the cessation of employment, earnings in the form of - 


(i) a beneficial interest in shares,

(ii) a conditional interest in shares or a beneficial interest in convertible shares treated as earnings by virtue of regulation 17AB of the Main Regulations (further provision as to payments to be treated as earnings),

(iii) any gain on which the ex-employee is chargeable to tax by virtue of section 135 of the Income and Corporation Taxes Act 1988 (gains by directors and employees from share options); and



(c) at the time of the payment of those earnings there are no, or insufficient, monetary earnings from which the employer could deduct the amount of earnings-related contributions which the employee is liable to pay under section 6(3)(a) of the Social Security Contributions and Benefits Act 1992.



    (3E) For the purposes of paragraph (3D) of this Regulation - 



(a) "conditional shares" means shares within the meaning given for the purposes of sections 140A and 140B of the Income and Corporation Taxes Act 1988[40] in section 140C of that Act and, by virtue of section 140A(9) of that Act, includes securities issued by a company;

(b) "convertible shares" means shares which are convertible within the meaning of section 140D of the Income and Corporation Taxes Act 1988.



    (3F) Where, in the circumstances specified in paragraph (3D) of this Regulation, the employer has not deducted from the earnings referred to in sub-paragraph (b) of that paragraph the full amount of earnings-related contributions which by virtue of these Regulations he is entitled to deduct, he may, without prejudice to the provisions of paragraph (3C) of this Regulation and subject to the provisions of paragraph (3G)(b) below, recover the amount so underdeducted by deduction from the proceeds of sale of some, or all, of - 



(a) the shares referred to in sub-paragraph (b)(i) and (ii) of paragraph (3D),

(b) the shares which form the subject matter of the option referred to in sub-paragraph (b)(iii) of paragraph (3D).



    (3G) For the purposes of paragraph (3F) of this Regulation - 



(a) the whole of the amount underdeducted may be recovered from the proceeds of sale of some, or all, of the shares referred to in that paragraph; and

(b) the employee's prior written consent to that sale and the recovery of all or part of the underdeduction from the proceeds thereof, shall be required.".

    (4) In Regulation 26C (payment of Class 1A contributions)[41] - 

(a) in the heading after "Class 1A contributions", add "and Class 1B contributions";

(b) after paragraph (1)[42], insert - 

    " (1A) A person who is liable to pay a Class 1B contribution ("the employer"), shall pay that Class 1B contribution to the Collector not later than 19th October in the year immediately following the end of the year in respect of which that contribution is payable.";

(c) in paragraph (3) after "Class 1A contributions", insert "or Class 1B contributions".

    (5) For Regulation 28 (recovery of earnings-related contributions or Class 1A contribu tions)[43], substitute - 

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Notes:

[1] See paragraph 6(1) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (c.4).back

[2] Section 1(6) was amended by paragraph 56(3) of Schedule 7 to the Social Security Act 1998 (c.14).back

[3] Section 10A was inserted by section 53 of the Social Security Act 1998.back

[4] Sub-paragraph (5) was inserted by section 55 of the Social Security Act 1998.back

[5] Paragraph 5A was inserted by paragraph 77(7) of Schedule 7 to the Social Security Act 1998.back

[6] Paragraph 6 was amended by paragraph 77(8) to (11) of Schedule 7 to the Social Security Act 1998.back

[7] Paragraph 8(1)(g) was amended by section 151 of, and paragraph 14 of Schedule 5 to, the Pensions Act 1995 (c.26).back

[8] Paragraph 8(1)(l) was amended by paragraph 77(16) of Schedule 7 to the Social Security Act 1998.back

[9] Section 122(1) is cited because of the meaning ascribed to the word "prescribe".back

[10] 1992 c.5. Section 182C was inserted by paragraph 9 of Schedule 1 to the Social Security Administration (Fraud) Act 1997 (c.47) and amended by paragraph 31 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2).back

[11] See section 173(5)(b) of the Social Security Administration Act 1992 (c.5).back

[12] S.I. 1979/591; the relevant amending instruments are S.I. 1981/82, 1982/1033, 1983/395, 1984/77, 1985/396, 1398 and 1411, 1987/413 and 2111, 1988/992, 1989/572 and 1677, 1990/605, 1935 and 2894, 1991/1632 and 2505, 1992/97, 1440 and 2595, 1993/821, 1994/667, 1995/512 and 730, 1996/195, 777, 1245, 2407 and 3031, 1997/820 and 1998/2211, 2320 and 2894.back

[13] Paragraph (2) was added by regulation 2(3) of S.I. 1991/2505 and regulation 3(a) of S.I. 1996/3031.back

[14] Paragraphs (2A), (2B), (5A) and (9A) were inserted by regulation 2(a), (b) and (d) of S.I. 1998/2894 respectively. Paragraphs (4) and (5) were added by regulation 2(3) of S.I. 1991/2505.back

[15] Paragraph (7A) was inserted by regulation 3(b) of S.I. 1996/3031.back

[16] Paragraph (9) was substituted by regulation 5(4) of S.I. 1998/2211 and amended by regulation 2(c) of S.I. 1998/2894.back

[17] Paragraph (15) was substituted by regulation 5(4) of S.I. 1998/2211.back

[18] The definition of "readily convertible asset" was inserted by regulation 2(1)(a) of S.I. 1998/2211.back

[19] 1988 c.1.back

[20] Sub-paragraph (mm) was inserted by regulation 2 of S.I. 1998/2320.back

[21] Sub-paragraph (zg) was added by regulation 6(4) of S.I. 1998/2211.back

[22] Regulation 17AB was inserted by regulation 4 of S.I. 1998/2211.back

[23] Paragraph (10) was added by regulation 6(9) of S.I. 1998/2211.back

[24] Regulation 22H was inserted by regulation 7 of S.I. 1998/2211.back

[25] OJ No. L1, 3.1.1994, p. 7.back

[26] Section 179 was amended by paragraph 70 of Schedule 2 to, the Jobseekers Act 1995 (c.18).back

[27] Regulation 31 was amended by regulation 2 of S.I. 1992/97.back

[28] Paragraph (1) was amended by regulation 11(a) of S.I. 1984/77, regulation 3 of S.I. 1992/97 and regulation 2 of S.I. 1992/1440.back

[29] Regulation 33A was inserted by regulation 4 of S.I. 1992/97 and amended by regulation 3 of S.I. 1992/1440.back

[30] Regulation 46 was amended by regulation 5 of S.I. 1992/97.back

[31] Regulation 119 was amended by regulation 3 of S.I. 1989/572 and regulation 8 of S.I. 1992/97.back

[32] Sub-paragraph (c) was added by regulation 9 of S.I. 1992/97.back

[33] S.I. 1973/334; this and its subsequent amending instruments were consolidated as S.I. 1993/744.back

[34] The Social Security Contributions and Benefits Act 1992 consolidated, inter alia, the Social Security Act 1975 (c.14) ("the 1975 Act"). Schedule 1 to the Social Security (Contributions) Regulations 1979 which was made, inter alia, pursuant to powers in Schedule 1 to the 1975 Act, contained provisions of the Income Tax (Employment) Regulations 1973 as they applied (with extensions and modifications) to earnings-related and Class 1A contributions under the 1975 Act.back

[35] The heading to Schedule 1 was amended by regulation 10 of S.I. 1992/97.back

[36] The heading to Part IV was amended by regulation 14 of S.I. 1992/97.back

[37] Section 112 was amended by paragraph 51(4) of Schedule 1 to the Employment Rights Act 1996 (c.18).back

[38] Head (iii) was amended by regulation 3 of S.I. 1982/1033.back

[39] Paragraph (3A) was amended by regulation 16(b) of S.I. 1984/77.back

[40] Sections 140A-H were inserted by sections 50-53 of the Finance Act 1998 (c.36).back

[41] Regulation 26C was inserted by regulation 15 of S.I. 1992/97.back

[42] Paragraph (1) was amended by regulation 8 of S.I. 1992/1440 and regulation 7(3) of S.I. 1996/2407.back

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