Regulation 6 Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions

In Part 6 of Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions: pensions and pension contributions)—

(a)

in the heading which appears before paragraph 7, after “to” insert “and benefits from”;

(b)

in paragraph 7(1) after “by virtue of” insert “any of the following provisions, and any benefit referable to that payment”; and

(c)

in paragraph 10—

(i)

in sub-paragraph (4)(a), for “section 164(a)” substitute “section 164(1)(a)”;

(ii)

in sub-paragraph (4)(b), for “section 164(b)” substitute “section 164(1)(b)”;

(iii)

in sub-paragraph (4)(c), for “section 164(e)” substitute “section 164(1)(e)”;

(iv)

in sub-paragraph (4)(d), for “section 164(f)” substitute “section 164(1)(f)”;

(v)

omit sub-paragraph (5)(a)(iii); and

(vi)

in sub-paragraph (6)(d), for “sub-paragraph (2)” substitute “sub-paragraphs (2) and (3)”.