# The Social Security (Contributions) (Amendment No. 5) Regulations 2011, 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)”.

---
Source: https://www.legislation.gov.uk/uksi/2011/2700/regulation/6 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2011/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.