Section 360A | Social security contributions ^F1

(1)No deduction from earnings is allowed under this Chapter for any contribution paid by any person under Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992.^F1

(2)But this prohibition does not apply to an employer's contribution (see subsection (3)) which is allowable as a deduction—^F1

(a)under section 336 (the general rule),^F1

(b)under any of sections 337 to 342 (travel expenses), or^F1

(c)under section 351(1) (expenses of ministers of religion).^F1

(3)For this purpose “an employer's contribution” means—^F1

(a)a secondary Class 1 contribution,^F1

(b)a Class 1A contribution, or^F1

(c)a Class 1B contribution,^F1

within the meaning of Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992.