# The Social Security (Contributions) Regulations 2001, Paragraph 5: Payments to pension previously taken into account in calculating earnings


A payment by way of any benefit pursuant to a retirement benefits scheme which has not been approved by the Board for the purposes of Chapter I of Part XIV of the Taxes Act and attributable to payments on or after 6th April 1998 and before 6th April 2006 which have previously been included in a person’s earnings for the purpose of the assessment of his liability for earnings-related contributions.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VI/paragraph/5 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.