Contents
1Citation and commencement#
These regulations may be cited as the Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1993 and shall come into operation on 30th November 1993.
2Amendment of the Social Security (Contributions) Regulations#
In regulation 19(1) of the Social Security (Contributions) Regulations (Northern Ireland) 1979 (payments to be disregarded) after sub-paragraph (p) there shall be added the following sub-paragraph—“q a payment of, or contribution towards meeting, a person’s liability for rates in respect of accommodation occupied by him and which is provided for him by reason of his employment where, by virtue of section 145(4) of the Income and Corporation Taxes Act 1988 (living accommodation provided for employee), he is not liable to income tax under Schedule E in respect of such provision.”
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