# The Social Security (Contributions) Regulations 2001, Paragraph 3: Valuation of beneficial interest in units in a unit trust scheme

Extent: E+W+S+N.I.

The amount of earnings which is comprised in any payment by way of the conferment of a beneficial interest in any units in a unit trust scheme (within the meaning of section 237 of the Financial Services and Markets Act 2000 having a published selling price and which falls to be taken into account in the calculation of a person’s earnings shall be calculated or estimated by reference to the published selling price on the day in question.

---
Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.