Amendment of the Social Security (Contributions) Regulations 20012
In Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions)3, after paragraph 12C insert—
12DHM Forces’ Accommodation Allowance
A payment to which no liability to income tax arises by virtue of section 297D of ITEPA 2003 (armed forces: accommodation allowances)4.