SCHEDULE 3 U.K. PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS

PART V U.K. CERTAIN NON-CASH VOUCHERS TO BE DISREGARDED AS PAYMENTS IN KIND

1.—(1) Subject to sub-paragraph (2), a non-cash voucher provided, to or for the benefit of the employed earner, by the employer or any other person on his behalf is to be disregarded in the calculation of an employed earner’s earnings by virtue of paragraph 1 of Part II only if it falls within any of paragraphs 2 to [F1 9]. U.K.

[F2 (2) A non-cash voucher may also be disregarded—

(a) by virtue of paragraph 7D of Part VIII (car fuel); F3 ...

[F4 (aa) by virtue of paragraph 7E of Part 8 (van fuel); or]

(b) in the circumstances specified in paragraph 4 of Part X (payments by way of [F5 incidental overnight expenses]).]

Textual Amendments

F1 Word in Sch. 3 Pt. V para. 1 substituted (14.8.2007) by The Social Security (Contributions) (Amendment No 6) Regulations 2007 (S.I. 2007/2091), regs. 1, 2(2)

F2 Sch. 3 Pt. 05 para. 1(2) substituted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 6

F3 Word in Sch. 3 Pt. V para. 1(2)(a) omitted (6.4.2008) by virtue of The Social Security (Contributions) (Amendment No. 2) Regulations 2008 (S.I. 2008/607), regs. 1(3)(b), 4(2)(a)

F4 Sch. 3 Pt. V para. 1(2)(aa) inserted (6.4.2008) by The Social Security (Contributions) (Amendment No. 2) Regulations 2008 (S.I. 2008/607), regs. 1(3)(b), 4(2)(b)

F5 Words in sch. 3 Pt. 05 para. 1(2)(b) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(3)(a)