# The Social Security (Contributions) Regulations 2001, Paragraph 7: Payments connected with cars and vans and exempt heavy goods vehicles provided for private use

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

(1) A payment—
(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
(b) of expenses, which by virtue of section 239(2) of that Act;
is not treated as general earnings of the employment chargeable to income tax....
(2) Sub-paragraph (1) does not apply so far as the payment is made pursuant to optional remuneration arrangements.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/7 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.