C1C2 Part I Contributions

Annotations:
Modifications etc. (not altering text)
C1

Pt. I (ss. 1-19): power to modify conferred (7.2.1994) by 1993 c. 49, s. 35, Sch. 1 Pt. I para. 5(3)(d); S.R. 1994/17, art. 2

Pt. I (ss. 1-19) amended (1.4.1999) by 1999 c. 2, s. 3(1)(7); S.I. 1999/527, art. 2(b), Sch. 2

Class 1A contributions

10ZBF1 Non-cash vouchers provided by third parties.

1

In section 10ZA above references to the provision of a benefit include references to the provision of a non-cash voucher.

2

Where—

a

a non-cash voucher is received by any person from F2employment which is F6lower-paid employment as a minister of religion, and

b

the case would be one in which the conditions in section 10ZA(1)(a) to (d) above would be satisfied in relation to the provision of that voucher F3if that employment were not F7lower-paid employment as a minister of religion,

sections 10 and 10ZA above shall have effect in relation to the provision of that voucher, and to any such payment in respect of the provision of that voucher as is mentioned in section 10ZA(2) above, F4as if that employment were not F7lower-paid employment as a minister of religion.

3

In this section “non-cash voucher” has the same meaning as in F5section 84 of ITEPA 2003 .