# The Social Security (Contributions) Regulations 2001, Paragraph 10: Employee’s liabilities and indemnity insurance

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

A payment which by virtue of section 346 of ITEPA 2003 (deduction for employee liabilities) is deductible from the general earnings of the employment chargeable to tax under that Act.
This paragraph is subject to paragraph 1A of Part 8 of this Schedule.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/X/paragraph/10 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.