PART 3 CLASS 1A CONTRIBUTIONS
Prescribed F4general earnings in respect of which Class 1A contributions not payable40
1
Class 1A contributions shall not be payable in respect of the F5general earnings prescribed by paragraphs (2) to (7).
2
The F10general earnings prescribed by this paragraph are F11those 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—
F1za
in Part V, paragraph 6A;
a
in Part VI, F17paragraphs 2(b), 3 to 5, 7, 10 and 11;
F15ab
in Part 7, paragraph 12;
b
in Part VIII, paragraphs 4, 5 and 13;
c
in Part IX, paragraphs F133 to 7A; and
d
in Part X, paragraphs 5, F29, 11 to 13 and 15.
3
The F10general earnings prescribed by this paragraph are F11those 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).
F184
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F145
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F166
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F166A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
F7The 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—
F3a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
A11 (residence in the United Kingdom: year of commencement or cessation of residence);
F9d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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);
F12g
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12h
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12i
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12j
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12k
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12l
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12m
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12n
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12o
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
p
A91 (living accommodation provided by reason of employment);
q
A97 (Jobmatch programme).
Sub-paragraphs (b) and (q) do not apply to Northern Ireland and sub-paragraph (f) applies only to Scotland.
F148
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- a
- b
- c
- d
- e
- f
F149
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .