Related Commentary  

143(1)  For the purposes of earnings-related contributions, there shall be excluded from the computation of a person’s earnings, as a serving member of the forces, any payment in so far as it is–

(a)a payment of or in respect of an Emergency Service grant;

(b)a payment of any sum referred to in sections 297 and 298 of ITEPA 2003 (armed forces' food, drink and mess allowances and reserve and auxiliary forces' training allowances); or

(c)a payment of liability bounty in recognition of liability for immediate call-up in times of emergency.

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