SOCIAL SECURITY Citation, commencement and interpretation 1 1 These Regulations may be cited as the Social Security (Contributions) (Miscellaneous Amendments) Regulations 1994 and shall come into force on 6th April 1994. 2 In these Regulations, “the principal Regulations ” means the Social Security (Contributions) Regulations 1979 and “Regulation” means a regulation contained in Schedule 1 to the principal Regulations (which, with extensions and modifications, contains provisions of the Income Tax (Employments) Regulations 1993 as they apply to earnings-related contributions and Class 1A contributions under the Social Security Contributions and Benefits Act 1992). Amendment of regulations 22C, 22D and 22F of the principal Regulations 2 1 Regulation 22C, 22D and 22F of the principal Regulations (Class 1A contributions in respect of certain cars and certain earners) shall be amended in accordance with the following paragraphs of this regulation. 2 In regulation 22C— a for the heading there shall be substituted the following heading— Class 1A contributions payable where two or more cars are made available concurrently ; b for paragraph (1) there shall be substituted the following paragraph— 1 This regulation applies where the amount of any Class 1A contribution payable for any year does not reflect a reduction in the cash equivalent of the benefit of the car as provided for by paragraph 2 of Schedule 6 to the 1988 Act, because of the application of paragraph 4 of that Schedule (modified reduction in cash equivalent where two or more cars are made available concurrently). ; c in paragraph (2) for the words from “shall be so reduced” to “paragraph 5(3)” there shall be substituted the words “shall be equal to the amount which would have been payable if paragraph 4”. 3 In regulations 22D and 22F— a for the words “paragraph 2(2)” there shall be substituted the words “paragraph 9”, b for the words “paragraph 3(2)” there shall be substituted the words “paragraph 3(a)”, and c for the words “paragraph 5(2)” there shall be substituted the words “paragraph 3(b)”, on each occasion where they occur. Amendment of Regulation 30 of Schedule 1 to the principal Regulations 3 In Schedule 1 to the principal Regulations, in Regulation 30(1)(i) (return by employer at end of year) the words from “and separately from” to the end shall be omitted. Amendment of section 10 of the Social Security Contributions and Benefits Act 1992 4 1 In section 10(6) of the Social Security Contributions and Benefits Act 1992 (Class 1A contributions) — a for paragraphs (a) and (b) there shall be substituted the following paragraphs— a the car shall not be treated as being unavailable on a day by virtue of paragraph 9(c) of Schedule 6 to the Income and Corporation Taxes Act 1988 for the purposes of section 158(5) of that Act or paragraph 3 or 6 of that Schedule, unless the person liable to pay the contribution has information to show that the condition specified in paragraph 9(c) is satisfied as regards that day; b the use of the car for the earner’s business travel shall be taken— i for the purposes of sub-paragraph (1) of paragraph 2 of that Schedule to have amounted to less than 18,000 miles (or such lower figure as is applicable by virtue of sub-paragraph (a) of paragraph 3 of that Schedule); and ii for the purposes of sub-paragraph (2) of paragraph 2 of that Schedule to have amounted to less than 2,500 miles (or such lower figure as is applicable by virtue of sub-paragraph (b) of paragraph 3 of that Schedule), unless in either case the person liable to pay the contribution has information to show to the contrary; and ; b in paragraph (c) for the words “paragraph 5(3)” there shall be substituted the words “paragraph 4”. 2 This regulation shall have effect for 1994-95 and for subsequent tax years. Signed by authority of the Secretary of State for Social Security. William Hague Parliamentary Under-Secretary of State, Department of Social Security 8th March 1994 The Commissioners of Inland Revenue hereby concur L. J. H. Beighton C. W. Corlett Two of the Commissioners of Inland Revenue 9th March 1994