Regulation 4

(1)

Amend Schedule 3 (sums disregarded in the computation of employed earners' earnings) as follows.

(2)

In Part 5, in paragraph 1(2)—

(a)

at the end of paragraph (a) omit “or”; and

(b)

after paragraph (a) insert—

“(aa)
by virtue of paragraph 7E of Part 8 (van fuel); or”.

(3)

In Part 8 (sums by way of travelling, relocation and other expenses and allowances of the employment)—

(a)

after paragraph 7D M1 insert—

“Van fuel
7E
A payment by way of the provision of van fuel which is chargeable to income tax under section 160 of ITEPA 2003.”; and

(b)

after paragraph 12A (HM Forces' operational allowance) M2 insert—

“HM Forces' Council Tax Relief
12B
A payment designated by the Secretary of State for Defence as Council Tax Relief and made by the Secretary of State for Defence to a member of Her Majesty's forces.”.

(4)

In Part 10 (miscellaneous payments)—

(a)

in paragraph 1 M3 for “2 to 17” substitute “ 2 to 19 ”; and

(b)

at the end add—

“Payments made from the In-Work Emergency Discretion Fund
18
Any In-Work Emergency Discretion Fund payment made to a person pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973 M4.
This paragraph does not apply in Northern Ireland.
Payments made from the In-Work Emergency Fund
19
Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950 M5.
This paragraph applies only in Northern Ireland.”.

Annotations

Marginal citations

M1: Paragraph 7D was inserted by regulation 7 of S.I. 2002/307.
M2: Paragraph 12A was inserted by regulation 2 of S.I. 2006/2924.
M3: Paragraph 1 was last amended by S.I. 2003/2085.
M4: 1973 c. 50.
M5: 1920 c. 29 (N.I.).