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The Social Security (Contributions) Regulations 2001
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The Social Security (Contributions) Regulations 2001, Paragraph 6 is up to date with all changes known to be in force on or before 26 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
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- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
Assets not readily convertible: beneficial interests in alcoholic liquor on which duty has not been paid, gemstones and certain vouchers and non-cash vouchersU.K.
6. The amount of earnings comprised in any payment by way of the conferment of a beneficial interest in—
(a)an asset which—
(i)falls within paragraph 9 or 10 of Part IV of Schedule 3 (payments by way of alcoholic liquor on which duty has not been paid or by way of gemstones not to be disregarded as payments in kind), and
(ii)is not a readily convertible asset;
(b)a voucher, stamp or similar document which falls within paragraph 12 of Part IV of that Schedule and which is not capable of being exchanged for a readily convertible asset; or
(c)a non-cash voucher not excluded by virtue of Part 5 of that Schedule and which falls within paragraph 12 of Part IV of that Schedule (assets not to be disregarded as payments in kind) which is not capable of being exchanged for a readily convertible asset;
shall be calculated or estimated on the basis of the cost of the asset in question.
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