Regulation 99 Deduction of tax and contributions for self-employed earnersI1

Subject to paragraph (2), the amount to be deducted in respect of income tax under regulation 98(1)(b)(i), (3)(b)(i) or (9)(a)(i) (calculation of net profit of self-employed earners) is to be calculated on the basis of the amount of chargeable income and as if that income were assessable to income tax at F1... the basic rate F2, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax less only the F3personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are as is appropriate to the claimant’s circumstances.

If the period determined under regulation 92 is less than a year the earnings to which the F4basic rate F5, or the Scottish basic rate, of tax is to be applied and the amount of the personal allowance deductible under F6paragraph (1) are to be calculated on a pro rata basis.

The amount to be deducted in respect of National Insurance contributions under regulation 98(1)(b)(i), (3)(b)(ii) or (9)(a)(ii) is to be the total of—

In this regulation “chargeable income” means—