Paragraph 8C Payments exempted from income tax under section 316ZA of ITEPA 2003F1
Any amount that is exempted from income tax under section 316ZA of ITEPA 2003 (accommodation, supplies and services used in employment duties: payment or reimbursement of expenses).
Annotations
Textual amendments
- F1
Sch. 3 Pt. 8 paras. 8C, 8D inserted (6.4.2026) by The Social Security (Contributions) (Amendment No. 3) Regulations 2026 (S.I. 2026/343), regs. 1, 2
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.