# The Social Security (Contributions) (Amendment No. 2) Regulations 2002, 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).”.

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Source: https://www.legislation.gov.uk/uksi/2002/307/regulation/6 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2002/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.