# The Social Security (Contributions) (Amendment No. 2) Regulations 2019, Regulation 2: Amendment of the Social Security (Contributions) Regulations 2001


In Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions), after paragraph 12C insert—
“HM Forces’ Accommodation Allowance
12D. A payment to which no liability to income tax arises by virtue of section 297D of ITEPA 2003 (armed forces: accommodation allowances).”.

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Source: https://www.legislation.gov.uk/uksi/2019/1009/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2019/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.