Regulation 6 Amendment of the principal Regulations

In Part V of Schedule 3 (payments to be disregarded in the calculation of earnings for the purpose of earnings-related contributions: non-cash vouchers to be disregarded as payments in kind) for paragraph 1(2) substitute—

“(2)

A non-cash voucher may also be disregarded—

(a)

by virtue of paragraph 7D of Part VIII (car fuel); or

(b)

in the circumstances specified in paragraph 4 of Part X (payments by way of incidental expenses).”.