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At the end of note 30, add:

“Gross pay should also include a non-cash voucher which has been taken into account in calculating your earning in accordance with regulation 18(22) to (25) of the Social Security (Contributions) Regulations 1979.”f1.

Annotations

Footnotes

f1

S.I. 1979/591; the relevant amending instrument is S.I. 1999/561.