Paragraph 2 I1

Northern Ireland

Any payment in respect of any expenses incurred or to be incurred by a claimant who is—

(a)

engaged by a charitable or voluntary organisation; or

(b)

a volunteer,

if he otherwise derives no remuneration or profit from the employment and is not to be treated as possessing any earnings under regulation 39(9).

Annotations

C1: Sch. 6 applied (with modifications) (1.4.2007) by The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204), regs. 1(1), 19(3)