Paragraph 3A Travel by unpaid directors of not-for-profit companiesF1

(1)

A payment of, or contribution towards, the expenses of the earner’s employment if or to the extent that payment or contribution is paid wholly and exclusively for the purposes of paying or reimbursing travel expenses in respect of which conditions A to C are met.

(2)

Condition A is that —

(a)

the earner is obliged to incur the expenses as holder of the employment, and

(b)

the expenses are attributable to the earner’s necessary attendance at any place in the performance of the duties of the employment.

(3)

Condition B is that the employment is employment as a director of a not-for-profit company.

(4)

Condition C is that the employment is one from which the earner receives no earnings other than sums—

(a)

paid to the earner in respect of expenses, and

(b)

which are so paid by reason of the employment.

(5)

In this paragraph—

(a)

“director” has the same meaning as in the benefits code (see section 67 of ITEPA 2003), and

(b)

“not-for-profit company” means a company that does not carry on activities for the purpose of making profits for distribution to its members or others.

Annotations

Textual amendments

F1: Sch. 3 Pt. VIII paras. 3A-3C, VIII inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 4

Notes on the whole SI

Textual amendments

F1: See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
F2: See section 176(2)(b) of the Act.