# The Social Security (Contributions) (Amendment No. 2) Regulations 2008, 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 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) 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 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 .
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 .
This paragraph applies only in Northern Ireland.”.

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Source: https://www.legislation.gov.uk/uksi/2008/607/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2008/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.