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

PART VI U.K. PENSIONS AND PENSION CONTRIBUTIONS

[F1 Superannuation funds to which section 615(3) of the Taxes Act applies U.K.

11.   A payment by way of employer’s contribution to a superannuation fund to which section 615(3) of the Taxes Act applies, and a payment by way of [F2 a pension or] an annuity paid by such a fund F3 ....]

Textual Amendments

F1 Sch. 3 Pt. VI paras. 8-11 added (6.4.2006) by The Social Security (Contributions) (Amendment No. 2) Regulations 2006 (S.I. 2006/576), regs. 1, 8(7)

F2 Words in Sch. 3 Pt. VI para. 11 inserted (16.11.2006) by The Social Security (Contributions) (Amendment No. 5) Regulations 2006 (S.I. 2006/2829), regs. 1, 4(2)

F3 Words in Sch. 3 Pt. VI para. 11 omitted (16.11.2006) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2006 (S.I. 2006/2829), regs. 1, 4(3)