# The Social Security (Contributions) Regulations 2001, Paragraph 7C: Qualifying amounts of passenger payment

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

(1) To the extent that it would otherwise be earnings, the qualifying amount of a passenger payment.
(2) The qualifying amount is that which would be produced by the formula in regulation 22A(4) if—
(a) references to business travel were to business travel for which the employee receives passenger payments within the meaning of section 233(3) of ITEPA 2003; and
(b) the value for R were the rate for the time being approved for a passenger payment under section 234 of ITEPA 2003.
(3) In this paragraph—
“passenger payment” has the meaning given in section 233(3) of ITEPA 2003; and
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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/7C (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-7C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.