Paragraph 12 Holiday pay
United Kingdom
F1A payment in respect of a period of holiday entitlement where—
the sum paid is derived directly or indirectly from a fund—
to which more than one secondary contributor contributes, and
the management and control of which are not vested in those secondary contributors; or
the person making the payment is entitled to be reimbursed from such a fund.
Annotations
Textual amendments
- F1
Sch. 3 Pt. X para. 12 revoked (30.10.2007) by The Social Security (Contributions) (Amendment No. 9) Regulations 2007 (S.I. 2007/2905), regs. 1(1), 2(2) (with reg. 2(3))
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.