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.