# The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004, Regulation 25


In regulation 143(1)(b) (earnings-related contributions of members of the forces) for “section 316 of the Taxes Act (allowances, bounties and gratuities)” substitute “ sections 297 and 298 of ITEPA 2003 (armed forces' food, drink and mess allowances and reserve and auxiliary forces' training allowances) ”.

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Source: https://www.legislation.gov.uk/uksi/2004/770/regulation/25 (the official version)
Page: https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.