Summary and Background Other Provisions
22.The Act also:
	changes the definition of "employed earner" in the SSCBA 1992 and the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (SSCB(NI)A 1992). The change provides that in order to be regarded as an employed earner, an office holder has to be in receipt of "earnings" as defined for NICs purposes (as opposed to “general earnings”) and gainfully employed in Great Britain;
	retrospectively disregards Armed Forces early departure payments from liability for NICs for the tax years 2005-2006 to 2012-2013 inclusive;
	repeals two redundant Class 4 NICs reliefs; and
	corrects minor omissions and errors in the SSCB(NI)A 1992, relating to the procedure for making certain instruments; and makes clear that instruments made by the Secretary of State under the Social Security Administration (Northern Ireland) Act 1992 should be by statutory rule.