2. In Part 10 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 25 insert—
26.—(1) A payment of compensation made by Post Office Limited to a person in respect of a historic conviction that was quashed because it involved evidence from the Horizon system.
(2) A payment of compensation made by the Department for Business and Trade to a person who was a party to a claim against Post Office Limited in respect of the Horizon system that was subject to a group litigation order.
(3) In this paragraph—
“the Horizon system” means any version of the computer system used by Post Office Limited known as Horizon, Horizon Legacy, Horizon Online or HNG-X;
“Post Office Limited” means the private company limited by shares incorporated and registered in England and Wales with company number 02154540.”
S.I. 2001/1004, relevant amending instruments are S.I. 2011/225, 2014/3159.