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2.—(1) Amend Part 7 of Schedule 3 to the Social Security (Contributions) Regulations 2001(1) as follows.
(2) In paragraph 1 (payments in respect of training and similar payment disregarded) for “Paragraphs 5,6 and 7” substitute “Paragraphs 5 to 9”.
(3) After paragraph 7 add—
8. A payment made to a participant in an Employment Retention and Advancement Scheme, arranged under section 2(1) of the Employment and Training Act 1973(2), in his capacity as such.
9. A payment by way of Incapacity Benefit Return to Work Credit.”.
S.I. 2001/1004
1973 c. 50: section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19). There are amendments to section 2 which are not relevant for present purposes.
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