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

PART VIII U.K. TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT

[F1 Payments connected with cars and vans and exempt heavy goods vehicles provided for private use] U.K.

7.  A payment—

(a) by way of the discharge of any liability which by virtue of [F2 section 239(1) of ITEPA 2003 (payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles)]; or

(b) of expenses, which by virtue of [F3 section 239(2)] of that Act;

is not treated as [F4 general earnings] of the employment chargeable to income taxF5 ....

Textual Amendments

F1 Sch. 3 Pt. 8 para. 7 heading 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(6)(e)(i)

F2 Words in sch. 3 Pt. 8 para. 7(a) 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(6)(e)(ii)

F3 Words in sch. 3 Pt. 8 para. 7(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(6)(e)(iii)

F4 Words in sch. 3 Pt. 8 para. 7 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(6)(e)(iv)

F5 Words in sch. 3 Pt. 8 para. 7 omitted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(e)(v)