Regulation 8 Amendment of regulation 23 of the Family Credit Regulations

In regulation 23(1) of the Family Credit Regulations (deduction of tax and contributions for self-employed earners)^f1 —

(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”.

Annotations

Footnotes

f1: Relevant amending instrument is S.I. 1988/1970.