# The Social Security (Contributions) Regulations 2001, Paragraph 8C: Payments exempted from income tax under section 316ZA of ITEPA 2003


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).

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