SCHEDULES

SCHEDULE 7 SUMS TO BE DISREGARDED IN THE CALCULATION OF INCOME OTHER THAN EARNINGS

5.  In the case of the payment of statutory sick pay or statutory maternity pay under Parts XI or XII of the Social Security Contributions and Benefits (Northern Ireland) Act 1992[F1, or a payment under any enactment having effect in Northern Ireland corresponding to a payment of [F2ordinary or additional statutory paternity pay] or statutory adoption pay]F3

(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.