SCHEDULE 8Sums to be disregarded in the calculation of income other than earnings

4.

In the case of a payment under Parts 11 to 12ZB of the Contributions and Benefits Act185 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 or who is taking paternity leave or adoption leave—

(a)

any amount deducted by way of primary Class 1 contributions under that Act;

(b)

one half of any sum paid by way of a contribution towards an occupational or personal pension scheme.