Regulation 17B Earnings of self-employed earnersF1

“board and lodging accommodation” had the same meaning as in F2regulation 1(2);

“claimant” referred to a person claiming state pension credit and any partner of the claimant;

“personal pension scheme” referred to a personal pension scheme—

paragraph (1) shall have effect;

for paragraph (2), the following provision shall have effect—

“(2)

Earnings does not include—

(a)

where a claimant occupies a dwelling as his home and he provides in that dwelling board and lodging accommodation for which payment is made, those payments;

(b)

any payment made by an authority to a claimant with whom a person is accommodated by virtue of arrangements made under Article 27(2)(a) of the Children (Northern Ireland) Order 1995 (provision of accommodation and maintenance for a child whom they are looking after);

(c)

any payment made by a voluntary organisation in accordance with Article 75(1)(a) of that Order (provision of accommodation by voluntary organisations);

(d)

any payment made to the claimant or his partner for a person (“the person concerned”) who is not normally a member of the claimant’s household but is temporarily in his care, by—

(i)

an authority,

(ii)

a voluntary organisation,

(iii)

the person concerned pursuant to Article 36(7) of the Health and Personal Social Services (Northern Ireland) Order 1972;

(e)

any sports award being an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc. Act 1993 out of sums allocated to it for distribution under that section;

(f)

in sub-paragraph (d)(i) “an authority” has the same meaning as in Article 2 of the Children (Northern Ireland) Order 1995.”.

for paragraphs (1) to (3), the following provision shall have effect—

“13.

(1)

For the purposes of regulation 11 (calculation of earnings of self-employed earners), the earnings of a claimant to be taken into account shall be—

(a)

in the case of a self-employed earner who is engaged in employment on his own account, the net profit derived from that employment;

(b)

in the case of a self-employed earner whose employment is carried on in partnership, his share of the net profit derived from that employment less—

(i)

an amount in respect of income tax and of social security contributions payable under the Contributions and Benefits Act calculated in accordance with regulation 14 (deduction of tax and contributions for self-employed earners), and

(ii)

one half of any premium paid in the period that is relevant under regulation 11 in respect of a retirement annuity contract or a personal pension scheme.”; and

paragraphs (4) to (12) shall have effect.