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SCHEDULE 1

PART III

Column (A)Column (B)
Employments which, subject to the exceptions in column (B) of this Part, are to be disregardedEmployments excepted from the operation of column (A)
7. Employment by the father, mother, grandfather, grandmother, stepfather, stepmother, son, daughter, grandson, granddaughter, stepson, stepdaughter, brother, sister, half-brother or half-sister of the person employed, in so far as the employment—7. None.
(a) is employment in a private dwelling-house in which both the person employed and the employer reside; and
(b) is not employment for the purposes of any trade or business carried on there by the employer.
8. Employment (whether or not under a contract of service) of a person by his or her spouse [F1or civil partner] otherwise than for the purposes of the [F2employment of the spouse or civil partner].8. None.
9. Any employment or employments as a self-employed earner (including any employment in respect of which a person is, under these regulations, treated as falling within the category of a self-employed earner) where the earner is not ordinarily employed in such employment or employments.9. None.
10. Employment for the purpose of any election or referendum authorised by Act of Parliament—10. None.
(a) as a returning officer or acting returning officer; or
(b) as a Chief Counting Officer or counting officer; or
(c) of any person by any officer referred to in (a) or (b) above.
11. [F3Employment:11. [F4Any employment described in paragraph 11(b) in column (A) of a person who is ordinarily resident in the United Kingdom.]
(a) as a member of the naval, military or air forces of a country to which a provision of the Visiting Forces Act 1952 applies by virtue of section 1 thereof;
(b) as a civilian by any such force.]
12. [F3Employment as a member of any international headquarters or defence organisation designated under section 1 of the International Headquarters and Defence Organisations Act 1964 ][F4Any employment described in paragraph 12 in column (A) of a person who is—]
(a) [F4a serving member of the regular naval, military or air forces of the Crown[F5—
(i) raised in the United Kingdom; or
(ii) having its depot or headquarters in the United Kingdom]
(b) a civilian ordinarily resident in the United Kingdom who is not a member of a [F6scheme providing a pension, lump sum, gratuity or like benefit on cessation of the employment which is] established under arrangements made by the international headquarters or, as the case may be, defence organisation of which he is a member.]
13. F7...
14. [F8Employment by the International Finance Corporation (“IFC”) of a person who is—14. [F9None.]
(a) exempt from tax by virtue of article 3 of, and section 9 of article 6 of the Agreement establishing the IFC as set out in the Schedule to, the International Finance Corporation Order 1955, and
(b) a member of a scheme established by or on behalf of the IFC which provides for a pension or any other benefit on cessation of the employment.]
15. [F8Employment by the Asian Infrastructure Investment Bank (“AIIB”) of a person who is—15. [F9None.]
(a) exempt from tax by virtue of regulation 18(2) of the Asian Infrastructure Investment Bank (Immunities and Privileges) Order 2015, and
(b) a member of a scheme established by or on behalf of the AIIB which provides for a pension or any other benefit on cessation of the employment.]

Textual Amendments