# The Social Security (Contributions) (Amendment No. 4) Regulations 2000, Regulation 4: Amendment of Schedule 1C to the principal Regulations


In Part I of Schedule 1C the principal Regulations (non-cash vouchers to be disregarded as payments under regulation 19(1)(d) after paragraph 10 there shall be added the following paragraphs—
“10A A non-cash voucher which is provided to or for the benefit of an employed earner in respect of employed earner’s employment by a person who is not the secondary contributor in respect of the provision of that voucher.
10B A non-cash voucher in respect of which, by virtue of section 157(3)(b) of the Income and Corporation Taxes Act 1988 (cars available for private use), an employed earner is not taxable under section 141 of that Act (non-cash vouchers).”

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Source: https://www.legislation.gov.uk/uksi/2000/761/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2000/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.