Regulation 7 Amendment of regulation 23 of the General Regulations
In regulation 23 of the General Regulations (deduction of tax and contributions for self-employed earners)—
in paragraph (1) after the reference “(3)(b)(i)” there shall be inserted the reference “, (3A)(b)(i)”;
in paragraph (2) after the reference “(3)(b)(ii)” there shall be inserted the reference “, (3A)(b)(ii)”;
for paragraph (3) there shall be substituted the following paragraph—
“(3)In this regulation “chargeable income” means—
(a)except where sub-paragraph (b) or (c) applies, the earnings derived from the employment, less any expenses deducted under paragraph (3)(a), (3A)(a), (4) or (4A), as the case may be, of regulation 22;
(b)except where sub-paragraph (c)(iii) applies, in the case of employment as a child minder one-third of the earnings of that employment; or
(c)where regulation 15(2) applies (normal weekly earnings of self-employed earners)—
(i)in the case of a self-employed earner who is engaged in employment on his own account, the claimant’s estimated and, where appropriate, actual earnings from the employment less the amount of the deductions likely to be made and, where appropriate, made under sub-paragraph (a) of paragraph (3) of regulation 22;
(ii)in the case of a self-employed earner whose employment is carried on in partnership or is that of a share fisherman within the meaning of the Social Security (Mariners' Benefits) Regulations 1975f1, the claimant’s estimated and, where appropriate, his share of the actual earnings from the employment less the amount of his share of the expenses likely to be deducted and, where appropriate, deducted under paragraph (4) of regulation 22;
(iii)in the case of employment as a child minder, one-third of the claimant’s estimated and, where appropriate, actual earnings from that employment.”.
Annotations
Footnotes
- f1
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S.I. 1975/529.