{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-7",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-7.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/3/part/VIII/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Payments connected with cars and vans and exempt heavy goods vehicles provided for private use",
  "text": "(1) A payment—\n(a) by way of the discharge of any liability which by virtue of section 239(1) of ITEPA 2003 (payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles); or\n(b) of expenses, which by virtue of section 239(2) of that Act;\nis not treated as general earnings of the employment chargeable to income tax....\n(2) Sub-paragraph (1) does not apply so far as the payment is made pursuant to optional remuneration arrangements.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 Pt. VIII para. 7A(1): Sch. 3 Pt. 8 para. 7 and 7A renumbered as para. 7(1) and 7A(1) (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 6(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in sch. 3 Pt. 8 para. 7(a) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(e)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in sch. 3 Pt. 8 para. 7(b) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(e)(iii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in sch. 3 Pt. 8 para. 7 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(e)(iv)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in sch. 3 Pt. 8 para. 7 omitted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(e)(v)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 3 Pt. VIII para. 7(2) inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 6(3)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 3 Pt. 8 para. 7 heading substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(e)(i)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/7",
    "retrieved_at": "2026-10-29T07:54:35.441483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}