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

Amend Part 7 of Schedule 3 to the Social Security (Contributions) Regulations 2001^f1 as follows.

In paragraph 1 (payments in respect of training and similar payment disregarded) for “Paragraphs 5,6 and 7” substitute “Paragraphs 5 to 9”.

After paragraph 7 add—

“Employment Retention and Advancement payments

8.

A payment made to a participant in an Employment Retention and Advancement Scheme, arranged under section 2(1) of the Employment and Training Act 1973^f2, in his capacity as such.

Incapacity Benefit Return to Work Credit payments

9.

A payment by way of Incapacity Benefit Return to Work Credit.”.