# The Disability Working Allowance (General) Regulations (Northern Ireland) 1992, Paragraph 1


Any amount paid by way of tax on income which is taken into account under regulation 27 (calculation of income other than earnings).

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Source: https://www.legislation.gov.uk/nisr/1992/78/schedule/3/paragraph/1 (the official version)
Page: https://openlegislation.uk/disability-working-allowance-general-regulations-northern-ireland-1992/schedule-3/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.