Paragraph 2

Any amount paid by way of tax, national insurance or pension contributions where—

(a)

any relievable pension contributions have been made by the person in that period;

(b)

any amounts paid by the person in that period in respect of the employment by way of income tax or primary Class 1 contributions under section 6(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992^f1;

(c)

Class 2 contributions payable under section 11(1) or (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 or any Class 4 contributions payable under section 15 of that Act; or

(d)

income tax; and any relievable pension contributions made by the person in the assessment period (unless a deduction has been made in respect of those contributions in calculating a person’s employed earnings).

Annotations

Footnotes

f1: 1992 c. 7