PART 3Amendments relating to the abolition of disregards

Amendments relating to the abolition of disregards7

1

In regulation 40 (prescribed general earnings in respect of which Class 1A contributions not payable) omit paragraph (4).

2

Omit regulation 123 (payments to mariners to be disregarded).

3

In regulation 145 (condition as to residence or presence in Great Britain or Northern Ireland)—

a

in paragraph (1) for “paragraphs (2) and (3)” substitute “paragraph (2)”; and

b

omit paragraph (3).

4

In paragraph 2 of Part 8 of Schedule 3 (travelling, relocation and other expenses and allowances of the employment) omit—

a

sub-paragraph (2)(b) and the “or” before it; and

b

sub-paragraph (6).