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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F149

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .