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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, [F6paragraphs 2(b), 3 to 5, 7, 10 and 11;]
[F7(ab)in Part 7, paragraph 12;]
(b)in Part VIII, paragraphs 4, 5 and 13;
(c)in Part IX, paragraphs [F83 to 7A]; and
(d)in Part X, paragraphs 5, [F99, 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).
F10(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12(6A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) [F13The 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—
F14(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)A11 (residence in the United Kingdom: year of commencement or cessation of residence);
F16(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);
F17(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17(j). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17(k). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17(l). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17(m). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17(n). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17(o). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
F11(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in reg. 40 heading substituted (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 6(2)
F2Words in reg. 40(1) substituted (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 6(2)
F3Words in reg. 40(2)-(6) substituted (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 6(3)(a)
F4Word in reg. 40(2)-(6) substituted (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 6(3)(b)
F5Reg. 40(2)(za) inserted (26.7.2001) by The Social Security (Contributions) (Amendment No. 5) Regulations 2001 (S.I. 2001/2412), regs. 1, 3(2)(a)
F6Words in reg. 40(2)(a) substituted (6.4.2006) by The Social Security (Contributions) (Amendment No. 2) Regulations 2006 (S.I. 2006/576), regs. 1, 4(a)
F7Reg. 40(2)(ab) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Social Security (Contributions) (Amendment No. 2) Regulations 2005 (S.I. 2005/728), regs. 1, 3(2)
F8Words in reg. 40(2)(c) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 9(a)
F9Words in reg. 40(2)(d) substituted (26.7.2001) by The Social Security (Contributions) (Amendment No. 5) Regulations 2001 (S.I. 2001/2412), regs. 1, 3(2)(b)
F10Reg. 40(4) omitted (6.4.2012) by virtue of The Social Security (Contributions) (Amendment No. 2) Regulations 2012 (S.I. 2012/817), regs. 1(1), 7(1)
F11Reg. 40(5)(8)(9) omitted (6.4.2005) by virtue of The Social Security (Contributions) (Amendment No. 3) Regulations 2005 (S.I. 2005/778), regs. 1(1), 5
F12Reg. 40(6)(6A) omitted (6.4.2006) by virtue of The Social Security (Contributions) (Amendment No. 2) Regulations 2006 (S.I. 2006/576), regs. 1, 4(b)
F13Words in reg. 40(7) substituted (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 6(7)(a)
F14Reg. 40(7)(a) omitted (26.7.2001) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2001 (S.I. 2001/2412), regs. 1, 3(3)
F15Reg. 40(7)(b) omitted (1.9.2003) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 6(7)(b)
F16Reg. 40(7)(d) omitted (1.9.2003) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 6(7)(b)
F17Reg. 40(7)(g)-(o) omitted (1.9.2003) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 6(7)(b)
F18Words in reg. 40(8) omitted (1.9.2003) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 6(8)