Regulation 9

In regulation 12(2) (deductions or payments for the employer’s own use and benefit) for sub-paragraph (e) substitute—

“(e)

payments as respects the purchase by the worker of goods or services from the employer, unless—

(i)

the purchase is made in order to comply with a requirement imposed by the employer in connection with the worker’s employment; and

(ii)

the payment is not met, or intended to be met, by a payment paid to the worker by the employer.”.