Policy paper

National Insurance contributions: UK Continental Shelf workers (Secondary Class 1)

This tax information and impact note makes a minor update to the Social Security (Contributions) Regulations 2001 regulation 114.



This is a minor amendment to regulation 114 of the Social Security (Contributions) Regulations 2001. Regulation 114 cross-references two sets of Department for Transport regulations from 1997 both of which have been superseded by a new regulation, the Merchant Shipping (Standards of Training, Certification and Watchkeeping) Regulations 2015. This change is to ensure that regulation 114 works as intended, by updating the cross-references so that they refer to the current rather than obsolete legislation.

Published 31 October 2016