Regulation 7 Amendment of the principal Regulations
Amend regulation 22HA (prescribed emoluments in respect of which Class 1A contributions are not payable)f1 as follows.
In paragraph (2), for the words from “by virtue of” to the end substitute—
“by virtue of the following provisions of Schedule 1ZC to these Regulations—
- (a)
in Part VI, paragraphs 4 to 7;
- (b)
in Part VIII, paragraphs 4, 5 and 12;
- (c)
in Part IX, paragraphs 2 to 7; and
- (d)
in Part X, paragraphs 5, 9 and 11 to 13.”.
In paragraph (3)—
for “regulation 19(1)(d) of these Regulations” substitute “paragraph 1 of Part II of Schedule 1ZC to these Regulations (payments in kind)”;
for “regulation 19(1)(zg) of these Regulations” substitute “paragraph 3 of Part VIII of Schedule 1ZC to these Regulations (qualifying travelling expenses)”; and
for “regulation 19(4)(b) of these Regulations” substitute “paragraph 9 of Part VIII of Schedule 1ZC to these Regulations (specific and distinct expenses)”.
In paragraph (4) for “regulation 19(1)(zc)(ii) of these Regulations” substitute “paragraph 2(2)(b) of Part VIII of Schedule 1ZC to these Regulations (relocation expenses where the relevant change occurred before 6th April 1998)”.
In paragraph (7) for sub-paragraph (g) substitute—
“(g)A57 (staff suggestion schemes);”.
Annotations
Footnotes
- f1
-
Regulation 22HA was inserted by regulation 4 of S.I. 2000/2207.