Regulation 36 Deduction of tax and contributions of self-employed earnersI1

The amount to be deducted in respect of income tax under regulation 35(1)(b)(i), (3)(b)(i) or (9)(a)(i) shall 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 applicable to the assessment period 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 appropriate to his circumstances; but, if the assessment period 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 F6reliefs deductible under this paragraph shall be calculated on a pro-rata basis.

The amount to be deducted in respect of F7national insurance contributions under regulation 35(1)(b)(i), (3)(b)(ii) or (9)(a)(ii) shall be the total of—

In this regulation “chargeable income” means—