Regulation 22 Uprating and miscellaneous amendmentsI1
Scotland
In regulation 37(2)(a) (calculation of deduction of tax and contributions of self-employed earners)—
(a)
for “11(1)” substitute “11(2)”;
(b)
for “11(3) substitute “11(8)”; and
(c)
for “(small earnings exception)” substitute “(small profits threshold)”.