154.Section 16 provides for payments made under the Armed Forces Early Departure Scheme Order 2005 (S.I. 2005/437) to be disregarded for NICs purposes for the tax years 2005-2006 to 2012-13 inclusive. It does so by providing for Paragraph 10A of Part 6 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to have retrospective effect for those years (it already has prospective effect).
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