# The Social Security (Contributions) Regulations 2001, Paragraph 8B: Payments exempted from income tax under section 299B of ITEPA 2003

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

A payment to a person who holds a voluntary office in respect of expenses which is exempted from income tax under section 299B of ITEPA 2003.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/paragraph/8B (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-8B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.