Payments not to be subtracted under regulation 31(1)(h)
35. The payments excepted from the operation of regulation 34(1)(c) are–
(a)any payment in respect of conduct of the worker, or any other event, in respect of which he (whether together with any other workers or not) is contractually liable;
(b)any payment on account of an advance under an agreement for a loan or an advance of wages;
(c)any payment made to refund the employer in respect of an accidental overpayment of wages made by the employer to the worker;
(d)any payment in respect of the purchase by the worker of any shares, other securities or share option, or of any share in a partnership;
(e)any payment in respect of the purchase by the worker of any goods or services from the employer, unless the purchase is made in order to comply with a requirement in the worker’s contract or any other requirement imposed on him by the employer in connection with his employment.