Paragraph 1 I1

Northern Ireland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 8 para. 40(1A)(g) inserted by Inquiry (Mother and Baby Institutions, Magdalene Laundries and Workhouses) and Redress Scheme Act (Northern Ireland) 2026 Sch. 4 para. 7(6)(a)
Sch. 8 para. 40(2) words substituted by Inquiry (Mother and Baby Institutions, Magdalene Laundries and Workhouses) and Redress Scheme Act (Northern Ireland) 2026 Sch. 4 para. 7(6)(b)
Sch. 8 para. 40(3) words substituted by Inquiry (Mother and Baby Institutions, Magdalene Laundries and Workhouses) and Redress Scheme Act (Northern Ireland) 2026 Sch. 4 para. 7(6)(b)
Sch. 8 para. 40(4) words substituted by Inquiry (Mother and Baby Institutions, Magdalene Laundries and Workhouses) and Redress Scheme Act (Northern Ireland) 2026 Sch. 4 para. 7(6)(b)
Sch. 8 para. 40(5) words substituted by Inquiry (Mother and Baby Institutions, Magdalene Laundries and Workhouses) and Redress Scheme Act (Northern Ireland) 2026 Sch. 4 para. 7(6)(b)
Sch. 8 para. 40(6) words substituted by Inquiry (Mother and Baby Institutions, Magdalene Laundries and Workhouses) and Redress Scheme Act (Northern Ireland) 2026 Sch. 4 para. 7(6)(b)
Sch. 8 para. 40(1A)(eb) inserted by Social Security (Income and Capital Disregards) 2026 reg. 5(7)(a)
Sch. 8 para. 40(2)-(6) words inserted by Social Security (Income and Capital Disregards) 2026 reg. 5(7)(b)

Any amount paid by way of tax on income which is taken into account under regulation 104 (calculation of income other than earnings).

Annotations