delete The Social Security (Contributions) (Amendment No. 4) Regulations 2005
Social Security (Contributions) (Amendment No. 4) Regulations 2005, which came into force on 5th April 2005. The regulation contains two substantive changes: (1) a technical correction to a cross-reference in regulation 9(3)(b) regarding US double taxation agreement on pension contributions, and (2) transitional provisions for qualifying childcare vouchers during the period 6th April 2005 to 5th October 2005, treating the number of qualifying weeks as 26 and capping exempt amounts at £1,300.
The substantive provisions of this regulation governed a transitional period that ended on 5th October 2005 — nearly 21 years ago. The childcare voucher provisions are entirely spent, and the technical cross-reference correction, while still in the statute book, is trivial in scope and consequence. Retained regulations that have entirely exhausted their operational effect impose ongoing compliance burdens and perpetuate an inflated statute book without corresponding benefit. Parliament and businesses should not maintain archives of expired transitional rules that serve no current function.