4.—(1) Amend Schedule 3 (sums disregarded in the computation of employed earners’ earnings) as follows.
(2) In Part 5, in paragraph 1(2)—
(a)at the end of paragraph (a) omit “or”; and
(b)after paragraph (a) insert—
“(aa)by virtue of paragraph 7E of Part 8 (van fuel); or”.
(3) In Part 8 (sums by way of travelling, relocation and other expenses and allowances of the employment)—
(a)after paragraph 7D(1) insert—
7E. A payment by way of the provision of van fuel which is chargeable to income tax under section 160 of ITEPA 2003.”; and
(b)after paragraph 12A (HM Forces’ operational allowance)(2) insert—
12B. A payment designated by the Secretary of State for Defence as Council Tax Relief and made by the Secretary of State for Defence to a member of Her Majesty’s forces.”.
(4) In Part 10 (miscellaneous payments)—
(a)in paragraph 1(3) for “2 to 17” substitute “2 to 19”; and
(b)at the end add—
18. Any In-Work Emergency Discretion Fund payment made to a person pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973(4).
This paragraph does not apply in Northern Ireland.
19. Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950(5).
This paragraph applies only in Northern Ireland.”.
Paragraph 7D was inserted by regulation 7 of S.I. 2002/307.
Paragraph 12A was inserted by regulation 2 of S.I. 2006/2924.
Paragraph 1 was last amended by S.I. 2003/2085.