# The Social Security (Contributions) (Amendment No. 2) Regulations 2010, Regulation 2: Amendment of the Social Security (Contributions) Regulations 2001


(1) The Social Security (Contributions) Regulations 2001 are amended as follows.
(2) For paragraph 8 in Part 10 of Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) substitute—
“Expenses and other payments not charged to income tax under miscellaneous exemptions
8. A payment which is not charged to tax under any of the following provisions of ITEPA 2003—
(a) section 245 (travelling and subsistence during public transport strikes);
(b) section 246 (transport between work and home for disabled employees: general);
(c) section 248 (transport home: late night working and failure of car-sharing arrangements);
(d) section 290A (accommodation outgoings of ministers of religion);
(e) section 290B (allowances paid to ministers of religion in respect of accommodation outgoings);
(f) section 321 (suggestion awards).”.

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Source: https://www.legislation.gov.uk/uksi/2010/188/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2010/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.