# The Social Security (Contributions) (Amendment) Regulations 2018, Regulation 7


(1) Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind) is amended as follows.
(2) In paragraph 6B, after sub-paragraph (b) insert—
“(ba) “eligible employee” has the meaning given in section 270AA of ITEPA 2003;”.
(3) In paragraph 7—
(a) in the heading and in sub-paragraph (9)(a), before “employees” insert “eligible”; and
(b) in sub-paragraph (1), before the first use of “employee” insert “eligible”.
(4) In paragraph 7A—
(a) in the heading and in sub-paragraph (9)(a), before “employees” insert “eligible”; and
(b) in sub-paragraph (1), before the first use of “employee” insert “eligible”.

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Source: https://www.legislation.gov.uk/uksi/2018/120/regulation/7 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-regulations-2018/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.