OpenLegislation

Chapter 2 EARNED INCOMEC1

Northern Ireland

  1. 51Meaning of “earned income”
  2. 52Meaning of other terms relating to earned income
  3. 53Calculation of earned income – general principles
  4. 54Surplus earnings
  5. 54ATransitional provision – temporary de minimis period
  6. 55Employed earnings
  7. 56Employee involved in trade dispute
  8. 57Self-employed earnings — treatment of losses
  9. 58Unused losses
  10. 59Permitted expenses
  11. 60Flat rate deductions for mileage and use of home and adjustment for personal use of business premises
  12. 61Notional earned income
  13. 62Information for calculating earned income – real time information etc.
  14. Gainful self-employment

Annotations

Modifications

C1

Pt. 6 Ch. 2 applied (coming into force in accordance with reg. 1(3) of the amending Rule) by The Social Security (Payments on Account of Benefit) Regulations (Northern Ireland) 2016 (S.R. 2016/223), regs. 1(3)(h), 13(7)