Regulation 2 Amendment of the Social Security (Contributions) Regulations 2001

(1)

Part 5 of Schedule 3 to the Social Security (Contributions) Regulations 2001^f1 (certain non-cash vouchers to be disregarded as payments in kind) is amended as follows.

(2)

In paragraph 5A^f2 after sub-paragraph (c) add—

“(d)

section 319^f3 (mobile telephones).”.

(3)

In paragraph 5B after sub-paragraph (e) add—

“(f)

section 320A^f4 (eye tests and special corrective appliances);”.

Annotations

Footnotes

f1: S.I. 2001/1004.
f2: Paragraphs 5, 5A and 5B were substituted for paragraphs 5 and 6 by the Social Security (Contributions) (Amendment No.7) Regulations 2003 (S.I. 2003/2958).
f3: Section 319 (mobile telephones) of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”) was substituted for section 319 (employment income: exemption for mobile telephones) by section 60 of the Finance Act 2006 c. 25.
f4: Section 320A (eye tests and special corrective appliances) of ITEPA was inserted by section 62 of the Finance Act 2006 c. 25.