Words in Sch. 1 para. 26 substituted (1.6.1999) by The Social Security Act 1998 (Commencement No. 7 and Consequential and Transitional Provisions) Order 1999 (S.I. 1999/1510), arts. 3(1), 19(d)
Where
that a person has performed a service either—
without receiving any remuneration in respect of it; or
for remuneration which is less than that normally paid for that service;
that the service in question was for the benefit of—
another person who is not a member of the same family as the person in question; or
a body which is neither a charity nor a voluntary organisation;
that the service in question was performed for a person who, or as the case may be, a body which was able to pay remuneration at the normal rate for the service in question;
that the principal purpose of the person undertaking the service without receiving any or adequate remuneration is to reduce his assessable income for the purposes of the Act; and
that any remuneration foregone would have fallen to be taken into account as earnings,
the value of the remuneration foregone shall be estimated by