# The Discretionary Support Regulations (Northern Ireland) 2016, 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;
(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).

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Source: https://www.legislation.gov.uk/nidsr/2016/9780338005540/schedule/3/paragraph/2 (the official version)
Page: https://openlegislation.uk/draft-discretionary-support-regulations-northern-ireland-2016/schedule-3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.