Regulation 39 Deduction for pension contributions relievable at sourceI1
Northern Ireland
Where the non resident parent—
(a)
has current income from self-employment or as an employee or office-holder at the effective date of the relevant calculation decision; and
(b)
makes relievable pension contributions which are not taken into account under regulation 37(5),
there is to be deducted from the sum of any amounts calculated in accordance with regulation 37 or 38 an amount determined by the Department as representing the weekly average of those contributions.
Annotations
Commencement
- I1
Reg. 39 comes into force in accordance with reg. 1