# The Community Charges (Administration and Enforcement) (Amendment) Regulations 1992, Regulation 4: Attachment of earnings: definitions


In regulation 27—
(a) in paragraph (1), for the definition of “earnings” there is substituted the following definition—
““earnings” means sums payable to a person—
(a) by way of wages or salary (including any fees, bonus, commission, overtime pay or other emoluments payable in addition to wages or salary or payable under a contract of service); or
(b) by way of statutory sick pay, earnings, they shall not be treated as such:
(i) sums payable by any public department of the Government of Northern Ireland or of a territory outside the United Kingdom;
(ii) pay or allowances payable to the debtor as a member of Her Majesty’s forces;
(iii) allowances or benefit payable under any enactment relating to social security;
(iv) allowances payable in respect of disablement or disability; and
(v) wages payable to a person as a seaman, other than wages payable to him as a seaman of a fishing boat;”
(b) in paragraph (1), in the definition of “net earnings”, for sub-paragraph (b) there are substituted the following sub-paragraphs—
“(b) primary Class 1 contributions under Part I of the Social Security Act 1975; and
(c) amounts deductible under any enactment, or in pursuance of a request in writing by the debtor, for the purposes of a superannuation scheme, namely any enactment, rules, deed or other instrument providing for the payment of annuities or lump sums—
(i) to the persons with respect to whom the instrument has effect on their retirement at a specified age or on becoming incapacitated at some earlier age, or
(ii) to the personal representatives or the widows, relatives or dependants of such persons on their death or otherwise,”; and
(c) after paragraph (1) there is inserted the following paragraph—
“(1A) In sub-paragraph (v) of the definition of “earnings” in paragraph (1) above, expressions used in the Merchant Shipping Act 1894 have the same meanings as in that Act.”.

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Source: https://www.legislation.gov.uk/uksi/1992/219/regulation/4 (the official version)
Page: https://openlegislation.uk/community-charges-administration-and-enforcement-amendment-regulations-1992/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.