The Social Security (Contributions) (Amendment No. 3) Regulations 2009
These Regulations amend the Social Security (Contributions) Regulations 2001 (“the SSCR 2001”). The amendments fall into three broad groups: (i) the introduction of a revised penalty regime, (ii) amendments consequential upon the introduction of new Revenue and Customs powers in relation to inspection and to production of documents and (iii) the relaxation of conditions attaching to the relief for health screenings and medical check-ups provided by employers.