The Social Security (Contributions) Regulations 2001

[F1Information about payments to the employee, etcU.K.

[F212C.  The value of any amount which is not subject to tax or national insurance contributions paid to the employee at the same time as the payment.]]

Textual Amendments

F2Sch. 4A paras. 12A-12D inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 28