# The Social Security (Contributions) Amendment (No. 3) Regulations 1997, Regulation 2: Amendment of regulation 19 of the principal Regulations


(1) Paragraph (1) of regulation 19 of the principal Regulations (payments to be disregarded) shall be amended in accordance with the following provisions of this regulation.
(2) In sub-paragraphs (w) and (x) for “pilot”, substitute “(including a pilot)”.
(3) After sub-paragraph (y), add—
“(z) a payment by way of an allowance—
(i) which by virtue of section 319 of the Income and Corporation Taxes Act 1988 (Crown Servants: foreign service allowance) is not regarded as income for any income tax purpose; or
(ii) made to any person in the service of the Commonwealth War Graves Commission or the British Council with a view to compensating him for the extra cost of having to live outside the United Kingdom in order to perform his duties.”.

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Source: https://www.legislation.gov.uk/uksi/1997/820/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1997/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.