Citation, and commencement
This section has no associated Explanatory Memorandum
2.—(1) The Social Security Contributions Regulations 2001(1) shall be amended as follows.
(2) In Part 8 of Schedule 3 (sums by way of travelling, relocation and other expenses and allowances of the employment disregarded in the computation of employed earners’ earnings) after paragraph 12 (foreign service allowance) insert—
“HM Forces’ operational allowance
12A. A payment by the Secretary of State for Defence of an operational allowance to a member of Her Majesty’s forces in respect of service in an operational area specified by the Secretary of State for Defence.”.
(1)
S.I. 2001/1004: there are amendments, but none is relevant for present purposes.