{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-8",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-8.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/3/part/X/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Expenses and other payments not charged to income tax under miscellaneous exemptions",
  "text": "A payment which is not charged to tax under any of the following provisions of ITEPA 2003—\n(a) section 245 (travelling and subsistence during public transport strikes);\n(b) section 246 (transport between work and home for disabled employees: general);\n(c) section 248 (transport home: late night working and failure of car-sharing arrangements);\n(d) section 290A (accommodation outgoings of ministers of religion);\n(e) section 290B (allowances paid to ministers of religion in respect of accommodation outgoings);\n(f) section 321 (suggestion awards).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 Pt. X para. 8 substituted (6.4.2010) by The Social Security (Contributions) (Amendment No. 2) Regulations 2010 (S.I. 2010/188), regs. 1, 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/X/paragraph/8",
    "retrieved_at": "2026-10-29T07:54:35.441483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}