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Regulation 31 Disregard of changes in tax, contributions etc.I1

Northern Ireland

In calculating the claimant’s income the appropriate authority may disregard any legislative change—

(a)

in the basic or other rates of income tax;

F1(aa)

in the Scottish basic or other rates of income tax;

(b)

in the amount of any personal tax F2reliefs under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007;

(c)

in the rates of F3national insurance contributions payable under the Act or in the lower earnings limit or upper earnings limit for Class 1 contributions under the Act, F4or the lower or upper limits applicable to Class 4 contributions under the Act F5...;

(d)

in the amount of tax payable as a result of an increase in the weekly rate of Category A, B, C or D retirement pension or any addition thereto or any graduated pension payable under the Act F6or a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015;

(e)

in the maximum rate of child tax credit or working tax credit,

for a period not exceeding 30 benefit weeks beginning with the benefit week immediately following the date from which the change is effective.

Annotations

Textual amendments

F1

Reg. 31(aa) 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), 4(3)(a)

F2

Words in reg. 31(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), 4(3)(b)

F3

Words in reg. 31(c) substituted (20.6.2016) by The Housing Benefit (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/230), regs. 1(1), 3(2)(a)

F4

Word in reg. 31(c) inserted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 8(12)(a)(i) (with reg. 1(4))

F5

Words in reg. 31(c) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 8(12)(a)(ii) (with reg. 1(4))

F6

Words in reg. 31(d) inserted (6.4.2016) by The Pensions (2015 Act) (Consequential, Supplementary and Incidental Amendments) Order (Northern Ireland) 2015 (S.R. 2015/411), arts. 1(b), 23(3)

Commencement

I1

Reg. 31 in operation at 20.11.2006, see reg. 1(1)

Notes on Part VI

Modifications

C1

Pt. VI applied (with modifications) (1.4.2007) by The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204), regs. 1(1), 19(1)