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

PART X U.K. MISCELLANEOUS AND SUPPLEMENTAL

Fees and subscriptions to professional bodies, learned societies etc U.K.

11.  A payment of, or a contribution towards any fee, contribution or annual subscription which, under section 201(1) of the Taxes Act (fees and subscriptions to professional bodies, learned societies etc) is deductible from the emoluments of any office or employment. [F1 This paragraph is subject to paragraph 1A of Part 8 of this Schedule.]

Textual Amendments

F1 Words in Sch. 3 Pt. X para. 11 inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 6(3)