4. In the case of a payment of statutory sick pay under Part I of the Social Security and Housing Benefits Act 1982 or statutory maternity pay under Part V of the Act or any remuneration paid by or on behalf of an employer to the claimant who for the time being is unable to work due to illness or maternity—E+W+S
(a)any amount deducted by way of primary Class 1 contributions under the Social Security Act;
(b)one-half of any sum paid by the claimant by way of a contribution towards an occupational or personal pension scheme.
Commencement Information
I1Sch. 9 para. 4 in force at 11.4.1988, see reg. 1