Regulation 3 Amendments to the Social Security (Contributions) Regulations 2001
In Part 5 (certain non-cash vouchers to be disregarded as payments in kind) after paragraph 5(c)—
(a)
for “.” substitute “;”; and
(b)
insert—
“(d)section 320C (recommended medical treatment)f1.”.
Annotations
Footnotes
- f1
-
Section 320C of the Income Tax (Earnings and Pensions Act) 2003 (c. 1) was inserted by section 12(2) of the Finance Act 2014 (c. 26).