{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2008/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2008/regulation-4.json",
  "legislation": "uksi/2008/607",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 2) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2008",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "(1) Amend Schedule 3 (sums disregarded in the computation of employed earners' earnings) as follows.\n(2) In Part 5, in paragraph 1(2)—\n(a) at the end of paragraph (a) omit “or”; and\n(b) after paragraph (a) insert—\n“(aa) by virtue of paragraph 7E of Part 8 (van fuel); or”.\n(3) In Part 8 (sums by way of travelling, relocation and other expenses and allowances of the employment)—\n(a) after paragraph 7D insert—\n“Van fuel\n7E A payment by way of the provision of van fuel which is chargeable to income tax under section 160 of ITEPA 2003.”; and\n(b) after paragraph 12A (HM Forces' operational allowance) insert—\n“HM Forces' Council Tax Relief\n12B 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.”.\n(4) In Part 10 (miscellaneous payments)—\n(a) in paragraph 1 for “2 to 17” substitute “ 2 to 19 ”; and\n(b) at the end add—\n“Payments made from the In-Work Emergency Discretion Fund\n18 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 .\nThis paragraph does not apply in Northern Ireland.\nPayments made from the In-Work Emergency Fund\n19 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 .\nThis paragraph applies only in Northern Ireland.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Paragraph 7D was inserted by regulation 7 of S.I. 2002/307."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Paragraph 12A was inserted by regulation 2 of S.I. 2006/2924."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "Paragraph 1 was last amended by S.I. 2003/2085."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1973 c. 50."
    },
    {
      "type": "M",
      "label": "M5",
      "text": "1920 c. 29 (N.I.)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/607/regulation/4",
    "retrieved_at": "2026-10-29T03:34:52.838965+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}