Schedule 1: Employment Allowance: rules for determining if persons are connected Section 16: Armed Forces early departure payments retrospectively disregarded
154.Section 16 provides for payments made under the Armed Forces Early Departure Scheme Order 2005 (S.I. 2005/437) to be disregarded for NICs purposes for the tax years 2005-2006 to 2012-13 inclusive. It does so by providing for Paragraph 10A of Part 6 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to have retrospective effect for those years (it already has prospective effect).