SOCIAL SECURITY Citation, commencement and interpretation 1 – 1 These regulations may be cited as the Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1994 and shall come into operation on 6th April 1994. 2 In these regulations “the principal regulations ” means the Social Security (Contributions) Ireland) 1979 . Regulations (Northern Amendment of regulations 22C, 22D and 22F of the principal regulations 2 – 1 Regulations 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 paragraphs (2) and (3) of this regulation. 2 In regulation 22C (Class 1A contributions payable where two or more cars are made available concurrently)– a 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). ; b in paragraph (2) for the words from “shall be so reduced” to “paragraph 5(3)” there shall be substituted “shall be equal to the amount which would have been payable if paragraph 4”. 3 In regulations 22D(3) and 22F(3)– a for “paragraph 2(2)” there shall be substituted “paragraph 9”; b for “paragraph 3(2) of Schedule 6” there shall be substituted “paragraph 3(a) of Schedule 6”; c for “the said paragraph 3(2))” there shall be substituted “the said paragraph 3(a) of Schedule 6)”; d for “paragraphs 5(2) and 3(2) of Schedule 6” there shall be substituted “paragraphs 3(b) and 3(a) of Schedule 6”; e for “the said paragraphs 5(2) and 3(2))” there shall be substituted “the said paragraphs 3(b) and 3(a) of Schedule 6)”; in each place where they occur. Amendment of Regulation 30 of Schedule 1 to the principal regulations 3 In Regulation 30(1) (i) of Schedule 1 to the principal regulations (return by employer at end of year) the words from “and separately from” to the end of the sub-paragraph shall be omitted. Amendment of section 10 of the Social Security Contributions and Benefits Act 4 – 1 In section 10(6) of the Social Security Contributions and Benefits (Northern Ireland) 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 “paragraph 5(3)” there shall be substituted “paragraph 4”. 2 This regulation shall have effect for 1994-95 and for subsequent tax years. Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on W G PURDY Assistant Secretary 11th March 1994. The Commissioners of Inland Revenue hereby concur. L.J.H Beighton C.W. Corlett Two of the Commissioners of Inland Revenue 14th March 1994