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Textual Amendments
F1This Case applies to Northern Ireland by virtue of the powers conferred by section 116 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 on the Treasury. These powers are exercisable, as in Great Britain, with the concurrence of the Secretary of State (and not the Department for Social Development).
143.—(1) For the purposes of earnings-related contributions, there shall be excluded from the computation of a person’s earnings as a serving member of the forces any payment in so far as it is—
(a)a payment of or in respect of an Emergence Service grant;
(b)a payment of any sum referred to in section 316 of the Taxes Act (allowances bounties and gratuities); or
(c)a payment of liability bounty in recognition of liability for immediate call-up in times of emergency.
(2) The earnings period for a person who is a serving member of the forces shall be as follows—
(a)in the case of a person serving in the regular naval, military or air forces of the Crown, whatever is the accounting period from time to time applying in his case under the Naval Pay Regulations or, as the case may be, the Army Pay Warrant, Queen’s Regulations for the Army or for the Royal Air Force or the Air Council Instructions; or
(b)in the case of a person undergoing training in any of the establishments or organisations specified in paragraphs 2 to 9 of Part I of Schedule 6, a month.