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The Social Security (Contributions) Regulations 2001
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Work-related trainingU.K.
2. A payment of, or contribution towards, expenditure incurred on providing work-related training which, by virtue of [F1sections 250 to 254 of ITEPA 2003 (exemption for work-related training)], is not to be taken as [F2general earnings ] of the office or employment in connection with which it is provided.
Textual Amendments
F1Words in sch. 3 para. 2 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(5)(a)(i)
F2Words in sch. 3 para. 2 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(5)(a)(ii)
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