2. 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)(1), after paragraph 12C insert—
A payment to which no liability to income tax arises by virtue of section 297D of ITEPA 2003 (armed forces: accommodation allowances)(2).”.
S.I. 2001/1004, to which there are amendments not relevant to these Regulations.
2003 c. 1. Section 297D was inserted by section 8 of the Finance Act 2018 (c. 3).