Regulation 18 Calculation of income
(1)
For the purposes of this regulation, “national insurance contributions” means contributions—
(a)
in England and Wales, under Part I of the Social Security Contributions and Benefits Act 1992f1; or
(b)
in Northern Ireland, under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992f2.
(2)
In calculating the disposable income of the individual, any income tax and national insurance contributions paid or payable on that income in respect of the period of calculation shall be deducted.