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Regulation 4 Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions

Original text. Later amendments are not shown.

In Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind), in paragraph 7—

(a)

for sub-paragraph (1) substitute—

“(1)

A qualifying childcare voucher, where an employee joined a scheme—

(a)

before 6th April 2011;

(b)

before 6th April 2011 but ceased to be employed by the employer and was subsequently re-employed by the employer and re-joined the scheme before 6th April 2011; or

(c)

before 6th April 2011 and there was a continuous period of 52 weeks ending before 6th April 2011 throughout which vouchers were not being provided for the employee under the scheme,

subject to the qualifications in sub-paragraphs (2) and (5).”; and

(b)

omit sub-paragraph (1A).