The Social Security (Contributions) Regulations 2001

Changes over time for: Section 40

Version Superseded: 06/04/2006

Alternative versions:

Status:

Point in time view as at 06/04/2005. This version of this provision has been superseded.

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There are currently no known outstanding effects for the The Social Security (Contributions) Regulations 2001, Section 40.

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Prescribed [F1general earnings] in respect of which Class 1A contributions not payableU.K.

40.—(1) Class 1A contributions shall not be payable in respect of the [F2general earnings] prescribed by paragraphs (2) to (7).

(2) The [F3general earnings] prescribed by this paragraph are [F4those] which are excluded from the calculation of a person’s earnings in respect of any employed earner’s employment by virtue of the following provisions of Schedule 3—

[F5(za)in Part V, paragraph 6A;]

(a)in Part VI, paragraphs 4 to 7;

[F6(ab)in Part 7, paragraph 12;]

(b)in Part VIII, paragraphs 4, 5 and 13;

(c)in Part IX, paragraphs [F73 to 7A]; and

(d)in Part X, paragraphs 5, [F89, 11 to 13 and 15].

(3) The [F3general earnings] prescribed by this paragraph are [F4those] which are payments which are not excluded from the calculation of a person’s earnings in respect of any employed earner’s employment by virtue of paragraph 1 of Part II of Schedule 3 (payments in kind), but which are so excluded by virtue of paragraph 3 of Part VIII of Schedule 3 (qualifying travelling expenses) or paragraph 9 of that Part (specific and distinct expenses).

(4) The [F3general earnings] prescribed by this paragraph are [F4those] which—

(a)are excluded from the calculation of a person’s earnings in respect of any employed earner’s employment by virtue of paragraph 2(2)(b) of Part VIII of Schedule 3 (relocation expenses where the relevant change occurred before 6th April 1998); and

[F9(b)are not removal expenses to which section 271 of ITEPA 2003 applies.]

F10(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) The [F3general earnings] prescribed by this paragraph are [F4those] by way of any benefit pursuant to—

F11(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)a pilots’ benefit fund under section 607 of the Taxes Act F12;

(c)a fund to which section 608 of the Taxes Act (superannuation funds approved before 6th April 1980) [F13or sections 590 (annuities) and 591 (taxable pension income)] applies.

[F14(6A) The general earnings prescribed by this paragraph are those by way of any benefit—

(a)pursuant to a retirement benefits scheme which is not “non-approved” for the purpose of section 387(2) of ITEPA 2003; or

(b)to which section 386 of ITEPA 2003 (charge on payments to non-approved retirement benefits schemes) does not apply by virtue of section 390 of that Act.]

(7) [F15The general earnings prescribed by this paragraph are so much of any general earnings as are not charged to income tax as employment income by virtue of;] any of the following extra-statutory concessions published by the Board as at 1st September 2000—

F16(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F17(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)A11 (residence in the United Kingdom: year of commencement or cessation of residence);

F18(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)A37 (tax treatment of directors’ fees received by partnerships and other companies);

(f)A56 (benefits in kind: tax treatment of accommodation in Scotland provided for employees);

F19(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F19(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F19(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F19(j). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F19(k). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F19(l). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .