The Social Security (Contributions) Regulations 2001 No. 1004

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

5.  A non-cash voucher which is not chargeable to tax under Schedule E by virtue of the following provisions of the Taxes Act— U.K.

(a) section 197 (leave travel facilities for members of the armed forces);

(b) section 197AA (works bus services) F1 ;

(c) section 197AC (cycles and safety equipment) F2 ; or

(d) section 197G (sporting and recreational facilities) F3 .

Textual Amendments

F1 Section 197AA was inserted by section 48 of the Finance Act 1999.

F2 Section 197AC was inserted by section 50 of the Finance Act 1999.

F3 Section 197G was inserted by section 75(1) of the Finance Act 1993.