# The Income-related Benefits Schemes (Miscellaneous Amendments) (No. 3) Regulations 1992, Regulation 18: Amendment of regulation 42 of the Income Support Regulations


In regulation 42(8)(a) of the Income Support Regulations (notional income)—
(a) for the words “the basic rate of tax” there shall be substituted the words “the lower rate or, as the case may be, the lower rate and the basic rate of tax”;
(b) after the words “less than a year,” there shall be inserted the words “the earnings to which the lower rate and, if appropriate, the basic rate of tax is to be applied and”.

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Source: https://www.legislation.gov.uk/uksi/1992/2155/regulation/18 (the official version)
Page: https://openlegislation.uk/income-related-benefits-schemes-miscellaneous-amendments-no-3-regulations-1992/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.