Regulation 103 Deduction in respect of tax for participants in the self-employment routeI1
Northern Ireland
The amount to be deducted in respect of income tax under regulation 102(1)(a) in respect of the period determined under regulation 102(2) is to be calculated as if—
the chargeable income is the only income chargeable to tax;
the personal reliefs applicable to the person receiving assistance under the self-employment route under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 are allowable against that income;
For the purpose of paragraph (1), the F5basic rate, or the Scottish basic rate, of tax to be applied and the amount of personal reliefs deductible are , where the period determined under regulation 102(2) is less than a year, to be calculated on a pro rata basis.
In this regulation, “chargeable income” means the monies in the special account at the end of the last day upon which assistance was received under the self-employment route.
Annotations
Textual amendments
- F1
Reg. 103(1)(b) substituted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/147), regs. 1(1), 6(4)(a)
- F2
Words in reg. 103(1)(c) substituted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/147), regs. 1(1), 6(4)(b)(i)
- F3
Words in reg. 103(1)(c) omitted (27.10.2008) by virtue of The Employment and Support Allowance (Miscellaneous Amendments) Regulations (Northern Ireland) 2008 (S.R. 2008/413), regs. 1(1), 3(12)(a)
- F4
Words in reg. 103(1)(c) inserted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/147), regs. 1(1), 6(4)(b)(ii)
- F5
Words in reg. 103(2) substituted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/147), regs. 1(1), 6(4)(c)