# The Jobseeker’s Allowance Regulations 1996, Regulation 102D: Deduction in respect of tax for participants in the self-employment route...


(1) The amount to be deducted in respect of income tax under regulation 102C(1)(a) (calculation of income of participants in the self-employment route...) in respect of the period determined under regulation 102C(2) shall be calculated as if—
(a) the chargeable income is the only income chargeable to tax;
(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; and
(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.
(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 102C(2) is less than a year, be calculated on a pro rata basis.
(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.

---
Source: https://www.legislation.gov.uk/uksi/1996/207/regulation/102D (the official version)
Page: https://openlegislation.uk/jobseekers-allowance-regulations-1996/regulation-102D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.