Schedule B1, paragraph 99(6)

In sub-paragraph (5)(c) “wages or salary” includes— a sum payable in respect of a period of holiday (for which purpose the sum shall be treated as relating to the period by reference to which the entitlement to holiday accrued), a sum payable in respect of a period of absence through illness or other good cause, a sum payable in lieu of holiday, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., and a contribution to an occupational pension scheme.

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Source: legislation.gov.uk · retrieved 2026-09-04