Certain payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions4
In Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions)—
a
in Part 8 (travelling, relocation and expenses and allowances of the employment) after 16(c) insert—
ca
section 293B (UK travel expenses of other elected representatives)6;
b
in Part 10 (miscellaneous and supplemental) after paragraph 23 (fees relating to the Disclosure and Barring Service) insert —
Advice relating to proposed employee shareholder agreements24
1
A payment, or reimbursement, in accordance with section 205A(7) of the Employment Rights Act 1996 (employee shareholder status)7, of any reasonable costs in obtaining relevant advice.
2
“Relevant advice” has the same meaning as section 326B(2) of ITEPA 2003 (advice relating to proposed employee shareholder agreements)8.