Schedule KINDS OF EXPENDITURE

Payments in respect of redundant employees made under section 81 of the Employment Protection (Consolidation) Act 1978^f1.

Payments in lieu of notice of dismissal made to persons leaving the employment of a relevant company by virtue of redundancy.

Payments made for the purpose of assisting persons who leave the employment of a relevant company by virtue of redundancy or early retirement, being payments made under arrangements established by a relevant company.

Payments in respect of the loss of superannuation prospects by persons leaving the employment of a relevant company by virtue of redundancy or early retirement.

Contributions to superannuation funds maintained by virtue of section 37 of the Coal Industry Nationalisation Act 1946^f2 in respect of any increase in the cost of retirement benefits paid before normal retirement age to persons who leave the employment of a relevant company by virtue of redundancy or early retirement.

Payments to or for the benefit of employees in connection with their removal or resettlement (with or without their dependants) by virtue of their place of employment being changed.

Payments to local authorities and housing associations for the provision of housing for employees on account of their place of employment being changed.

Expenditure on providing travel allowances or transport for employees on account of their place of employment being changed.

Payments made to supplement temporarily the earnings of employees on account of their place of employment being changed.

Payments made to compensate employees temporarily for any reduction in their earnings resulting from the nature of their work being changed.

Expenditure on the provision of retraining for persons who are to leave or have left the employment of a relevant company by virtue of redundancy or incapacity, being retraining provided under arrangements established by a relevant company.

Payments made under arrangements for the British Coal Corporation to reimburse their wholly-owned subsidiary British Coal Enterprise Limited for losses incurred by it in promoting new employment in coal mining areas or new employment for such persons as are mentioned in paragraph (xi) above (whether in such areas or elsewhere).