The Social Security (Contributions) (Amendment No. 2) Regulations 2012

HM Forces

9.  In Part 8 of Schedule 3 (travelling, relocation and other expenses and allowances to be disregarded in the calculation of employed earners’ earnings)—

(a) for paragraph 12A (HM Forces’ Operational Allowance) substitute—

“HM Forces’ Operational Allowance

12A.— (1) A payment of the Operational Allowance to members of the armed forces of the Crown.

(2) The Operational Allowance is an allowance designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006(1).”;

(b) for paragraph 12B (HM Forces’ Council Tax Relief) substitute—

“HM Forces’ Council Tax Relief

12B.— (1) A payment of Council Tax Relief to members of the armed forces of the Crown.

(2) Council Tax Relief is a payment designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006.”; and

(c) after that paragraph insert—

“HM Forces’ Continuity of Education Allowance

12C.— (1) A payment of the Continuity of Education Allowance to or in respect of members of the armed forces of the Crown.

(2) The Continuity of Education Allowance is an allowance designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006.”.

(1)

2006 c. 52, continued in force by S.I. 2007/2123, 2008/1780, 2009/1752, 2010/2475 and section 1 of the Armed Forces Act 2011 c. 18.