{
  "url": "https://openlegislation.uk/draft-discretionary-support-regulations-northern-ireland-2016/schedule-3/paragraph-2",
  "json_url": "https://openlegislation.uk/draft-discretionary-support-regulations-northern-ireland-2016/schedule-3/paragraph-2.json",
  "legislation": "nidsr/2016/9780338005540",
  "legislation_title": "The Discretionary Support Regulations (Northern Ireland) 2016",
  "legislation_url": "https://openlegislation.uk/draft-discretionary-support-regulations-northern-ireland-2016",
  "path": "schedule/3/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "Any amount paid by way of tax, national insurance or pension contributions where—\n(a) any relievable pension contributions have been made by the person in that period;\n(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;\n(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\n(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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nidsr/2016/9780338005540/schedule/3/paragraph/2",
    "retrieved_at": "2026-10-30T15:40:41.494463+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}