{
  "url": "https://openlegislation.uk/income-support-general-regulations-1987/regulation-39D",
  "json_url": "https://openlegislation.uk/income-support-general-regulations-1987/regulation-39D.json",
  "legislation": "uksi/1987/1967",
  "legislation_title": "The Income Support (General) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/income-support-general-regulations-1987",
  "path": "regulation/39D",
  "kind": "regulation",
  "number": "39D",
  "heading": "Deduction in respect of tax for participants in the self-employment route...",
  "text": "(1) The amount to be deducted in respect of income tax under regulation 39C(1)(a) (calculation of income of participants in the self-employment route...) in respect of the period determined under regulation 39C(2) shall be calculated as if—\n(a) the chargeable income is the only income chargeable to tax;\n(b) the personal reliefs applicable to the person receiving assistance under the self-employment route under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 are allowable against that income;\n(c) the rate at which the chargeable income less the personal reliefs is assessable to income tax is ... the basic rate , or in the case of a Scottish taxpayer, the Scottish basic rate, of tax.\n(2) For the purpose of paragraph (1), the basic rate , or the Scottish basic rate, of tax to be applied and the amount of the personal reliefs deductible shall, where the period determined under regulation 39C(2) is less than a year, be calculated on a pro rata basis.\n(3) In this regulation, “chargeable income\" means the monies in the special account at the end of the last day upon which assistance was received under the self-employment route.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. V Ch. IVA added (1.6.1998) by The Social Security (Miscellaneous Amendments) (No. 4) Regulations 1998 (S.I. 1998/1174), regs. 1(1), 6(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 39D(1) omitted (27.11.2000) by virtue of The Social Security Amendment (Employment Zones) (No. 2) Regulations 2000 (S.I. 2000/2910), regs. 1(1), 5(1)(c)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 39D(1)(b) substituted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations 2016 (S.I. 2016/233), regs. 1, 2(4)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 39D(1)(c) substituted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations 2016 (S.I. 2016/233), regs. 1, 2(4)(b)(i)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 39D(1)(c) omitted (6.4.2009) by virtue of The Social Security (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/583), regs. 1(2), 2(8)(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 39D(1)(c) inserted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations 2016 (S.I. 2016/233), regs. 1, 2(4)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 39D(2) substituted (1.10.2007) by The Social Security (Miscellaneous Amendments) (No. 5) Regulations 2007 (S.I. 2007/2618), regs. 1(1), 5(8)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in reg. 39D(2) substituted (6.4.2009) by The Social Security (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/583), regs. 1(2), 2(8)(b)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 39D(2) inserted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations 2016 (S.I. 2016/233), regs. 1, 2(4)(c)(i)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. 39D(2) substituted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations 2016 (S.I. 2016/233), regs. 1, 2(4)(c)(ii)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in reg. 39D heading omitted (27.11.2000) by virtue of The Social Security Amendment (Employment Zones) (No. 2) Regulations 2000 (S.I. 2000/2910), regs. 1(1), 5(1)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1967/regulation/39D",
    "retrieved_at": "2026-10-29T16:17:57.034883+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}