# The Social Security Benefit (Computation of Earnings) (Amendment) (Northern Ireland) Regulations 2016, Regulation 2: Amendments to the Social Security Benefit (Computation of Earnings) Regulations (Northern Ireland) 1996


(1) The Social Security Benefit (Computation of Earnings) Regulations (Northern Ireland) 1996 are amended as follows.
(2) In regulation 2(1)—
(a) omit the definition of “lower rate”; and
(b) at the appropriate places insert—
““basic rate” means the rate of income tax determined in pursuance of section 6(2) of the Income Tax Act 2007;”;
““Scottish basic rate” means the rate of income tax of that name calculated in accordance with section 6A of the Income Tax Act 2007;”; and
““Scottish taxpayer” has the same meaning as in Chapter 2 of Part 4A of the Scotland Act 1998;”.
(3) In regulation 4—
(a) omit paragraph (2);
(b) in paragraph (3) omit “or (2)”; and
(c) in paragraph (3)(a)—
(i) for “lower rate or, as the case may be, the lower rate and the basic rate” substitute “basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate,”;
(ii) for “personal relief to which the claimant is entitled under sections 257(1), 257A(1) and 259 of the Taxes Act as is” substitute “personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are”;
(iii) for “lower rate” in the third place it appears substitute “basic rate, or the Scottish basic rate,”; and
(iv) for “relief” in the second place it appears substitute “reliefs”.
(4) In regulation 14(1)—
(a) for the words from “lower rate” the first time it appears to “as is” substitute “basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are”;
(b) for “lower rate” in the third place it appears substitute “basic rate, or the Scottish basic rate,”; and
(c) for “relief” in the second place it appears substitute “reliefs”.

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Source: https://www.legislation.gov.uk/uksi/2016/268/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-benefit-computation-of-earnings-amendment-northern-ireland-regulations-2016/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.