Paragraph 6
£20 of the total earnings derived from one or more employments as—
(a)
in England and Wales, a part-time fire-fighter employed by a fire and rescue authority;
(b)
in Scotland, a part-time fire-fighter employed by a fire and rescue authority (as defined in section 1 of the Fire (Scotland) Act 2005f1) or a joint fire and rescue board constituted by an amalgamation scheme made under section 2(1) of that Act;
(c)
an auxiliary coastguard in respect of coast rescue activities;
(d)
a person engaged part-time in the manning or launching of a lifeboat;
(e)
a member of any territorial or reserve force prescribed in Part I of Schedule 6 to the Social Security (Contributions) Regulations 2001.
Annotations
Footnotes
- f1