Section 27(2)

Those payments are— any payment by way of an advance under an agreement for a loan or by way of an advance of wages (but without prejudice to the application of section 13 to any deduction made from the worker’s wages in respect of any such advance), any payment in respect of expenses incurred by the worker in carrying out his employment, any payment by way of a pension, allowance or gratuity in connection with the worker’s retirement or as compensation for loss of office, any payment referable to the worker’s redundancy, and any payment to the worker otherwise than in his capacity as a worker.

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