SCHEDULE 3PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS

PART XMISCELLANEOUS AND SUPPLEMENTAL

Payments in lieu of coal14

1

A payment in lieu of coal made to a miner, which he is entitled to receive by virtue of his employment as such.

Here “miner” means any person employed in or about a colliery, whether on the surface or below ground, except a person employed—

a

in a clerical, technical or administrative capacity; or

b

at a coke oven, brick works or other activity not ancillary to coal mining.

2

This paragraph does not apply to Northern Ireland.