OpenLegislation

Part X MISCELLANEOUS AND SUPPLEMENTAL

United Kingdom

  1. 1Other miscellaneous payments to be disregarded
  2. 2Payments on account of sums already included in the computation of earnings
  3. 2APayments connected to amounts within regulation 22B
  4. 3Payments discharging liability for secondary Class 1 contributions following election under paragraph 3B of Schedule 1 to the Contributions and Benefits Act
  5. 4Payments by way of incidental overnight expenses
  6. 5Gratuities and offerings
  7. 6Redundancy payments
  8. 7Sickness payments attributable to contributions made by employed earner
  9. 8Expenses and other payments not charged to income tax under miscellaneous exemptions
  10. 9VAT on the supply of goods and services by employed earner
  11. 10Employee’s liabilities and indemnity insurance
  12. 11Fees and subscriptions to professional bodies, learned societies etc
  13. 12Holiday pay
  14. 13Payments to ministers of religion
  15. 14Payments to miners and former miners, etc. in lieu of coal
  16. 15Rewards for assistance with lost or stolen cards
  17. 16Student loans
  18. 17Payment of PAYE tax in respect of notional payment
  19. 19Payments made from the In-Work Emergency Fund
  20. 20Up-Front Childcare Fund payments
  21. 21Better off in Work Credit payments
  22. 22Fees relating to the Protection of Vulnerable Groups (Scotland) Scheme
  23. 23Fees relating to the Disclosure and Barring Service
  24. 24Advice relating to proposed employee shareholder agreements
  25. 25Payments on which Class 1 or Class 1A contributions have been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 2014
  26. 26Post Office Horizon compensation payments
  27. 27Post Office Horizon Shortfall Scheme compensation payments
  28. 28Group Litigation Order nominated individual compensation payments, onward payments of Post Office compensation payments, Post Office Process Review Scheme compensation payments and Suspension Remuneration Review compensation payments
  29. 29Parental Transitions Support scheme payments
  30. 30Jobs Plus Pilot payments
  31. 31Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards
  32. 32Horizon Shortfall Scheme Appeals compensation payments
  33. 33Post Office Capture Redress Scheme payments

Notes on the whole SI

Textual amendments

F1

See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

F2

See section 176(2)(b) of the Act.