PART 4Other provisions relating to Class 1, 1A, 2 and 3 contributions

Amendment of the Social Security (Contributions) Regulations 200140

In Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions)—

a

in Part 5 (certain non-cash vouchers to be disregarded as payments in kind)—

i

omit paragraph 6A; and

ii

in paragraph 7A(4)(a) for “£22” substitute “£25”.

b

in Part 6 (pensions and pensions contributions) after paragraph 10 insert—

Armed forces early departure scheme payments10A

A payment under a scheme established by the Armed Forces Early Departure Payments Scheme Order 2005 (S.I. 2005/437).