Regulation 2 Amendment of the Social Security (Contributions) Regulations 1979

In paragraph (1) of regulations 19 of the Social Security (Contributions) Regulations 1979^f1 (payments to be disregarded) after sub-paragraph (za)^f2 insert—

“(zaa)

any amount in respect of expenditure which by virtue of section 200E of the Income and Corporation Taxes Act 1988 (exemption for education and training funded by employers)^f3 is not taken to be included in the emoluments of the employee from the office or employment for the purposes of Schedule E;”.