Reg. 17A - Reg. 17B inserted (6.10.2003) by The State Pension Credit (Consequential, Transitional and Miscellaneous Provisions) Regulations 2002 (S.I. 2002/3019), regs. 1(2)(b), 23(i)

Reg. 17B(2)(za) inserted (6.10.2003) by The State Pension Credit (Consequential, Transitional and Miscellaneous Provisions) (No. 2) Regulations 2002 (S.I. 2002/3197), regs. 1(1)(b), 3(2)(a)

Words in reg. 17B(2)(za) substituted (3.10.2005) by The Social Security (Miscellaneous Amendments) (No. 2) Regulations 2005 (S.I. 2005/2465), regs. 1(2), 6(4)

http://www.legislation.gov.uk/uksi/2002/1792/regulation/17B/2007-10-01The State Pension Credit Regulations 2002texttext/xmlenStatute Law DatabaseSOCIAL SECURITY2024-11-29Expert Participation2007-10-01The Regulations contained in this Instrument are made either by virtue of, or in consequence of, provisions in the State Pension Credit Act 2002 (c.16) (“the 2002 Act”). This Instrument is made before the expiry of the period of 6 months beginning with the coming into force of those provisions; the regulations in it are therefore exempt in accordance with section 173(5) of the Social Security Administration Act 1992 from the requirement in section 172(2) of that Act to refer proposals to make Regulations to the Social Security Advisory Committee and are made without reference to that Committee.The State Pension Credit Regulations 2002PART IIIIncome Earnings of self-employed earners17B.(1)

For the purposes of state pension credit, the provisions of the Computation of Earnings Regulations in their application to the earnings of self-employed earners, shall have effect in so far as provided by this regulation.

(2)

In their application to state pension credit, regulations 11 to 14 of the Computation of Earnings Regulations shall have effect as if—

(za)

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

(a)

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

(b)

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

(i)

as defined in section 1 of the Pension Schemes Act 1993; or

(ii)

as defined in section 1 of the Pension Schemes (Northern Ireland) Act 1993.

(3)

In regulation 11 (calculation of earnings of self-employed earners), paragraph (1) shall have effect, but as if the words “Except where paragraph (2) applies” were omitted.

(4)

In regulation 12 (earnings of self-employed earners)—

(a)

paragraph (1) shall have effect;

(b)

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 a local authority to a claimant—

(i)

with whom a person is accommodated by virtue of arrangements made under section 23(2)(a) of the Children Act 1989 (provision of accommodation and maintenance for a child whom they are looking after ) or, as the case may be, section 26(1) of the Children (Scotland) Act 1995; or

(ii)

with whom a local authority foster a child under the Fostering of Children (Scotland) Regulations 1996;

(c)

any payment made by a voluntary organisation in accordance with section 59(1)(a) of the Children Act 1989 (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)

a health authority;

(ii)

a local authority;

(iii)

a voluntary organisation;

(iv)

the person concerned pursuant to section 26(3A) of the National Assistance Act 1948; or

(v)

a primary care trust established under section 16A of the National Health Service Act 1977;

(e)

any sports award.”.

(5)

In regulation 13 (calculation of net profit of self-employed earners)—

(a)

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

“(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.”

(b)

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

(6)

Regulation 14 (deduction of tax and contributions for self-employed earners) shall have effect.

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<p>
Reg. 17A - Reg. 17B inserted (6.10.2003) by
<ref eId="cgdg2nh43-00072" href="http://www.legislation.gov.uk/id/uksi/2002/3019">The State Pension Credit (Consequential, Transitional and Miscellaneous Provisions) Regulations 2002 (S.I. 2002/3019)</ref>
,
<ref eId="cgdg2nh43-00073" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/3019/regulation/1/2/b">regs. 1(2)(b)</ref>
,
<ref eId="cgdg2nh43-00074" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/3019/regulation/23/i">23(i)</ref>
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<p>
Reg. 17B(2)(za) inserted (6.10.2003) by
<ref eId="cger7o4c3-00007" href="http://www.legislation.gov.uk/id/uksi/2002/3197">The State Pension Credit (Consequential, Transitional and Miscellaneous Provisions) (No. 2) Regulations 2002 (S.I. 2002/3197)</ref>
,
<ref eId="cger7o4c3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/3197/regulation/1/1/b">regs. 1(1)(b)</ref>
,
<ref eId="cger7o4c3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2002/3197/regulation/3/2/a">3(2)(a)</ref>
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<p>
Words in reg. 17B(2)(za) substituted (3.10.2005) by
<ref eId="cgys6z3k3-00007" href="http://www.legislation.gov.uk/id/uksi/2005/2465">The Social Security (Miscellaneous Amendments) (No. 2) Regulations 2005 (S.I. 2005/2465)</ref>
,
<ref eId="cgys6z3k3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/2465/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="cgys6z3k3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/2465/regulation/6/4">6(4)</ref>
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<b>PART III</b>
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<i>Income</i>
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<ins class="first" ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">
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Earnings of self-employed earners
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">17B.</ins>
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(1)</ins>
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">For the purposes of state pension credit, the provisions of the Computation of Earnings Regulations in their application to the earnings of self-employed earners, shall have effect in so far as provided by this regulation.</ins>
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(2)</ins>
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">In their application to state pension credit, regulations 11 to 14 of the Computation of Earnings Regulations shall have effect as if—</ins>
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">
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(za)
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">
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regulation 1(2)
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<ins class="last" ukl:ChangeId="key-b59b36307555df0df2e466c548440e69-1564649736880" ukl:CommentaryRef="key-b59b36307555df0df2e466c548440e69">;</ins>
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(a)</ins>
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">“claimant” referred to a person claiming state pension credit and any partner of the claimant;</ins>
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(b)</ins>
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">“personal pension scheme” referred to a personal pension scheme—</ins>
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<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(i)</ins>
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">as defined in section 1 of the Pension Schemes Act 1993; or</ins>
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(ii)</ins>
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">as defined in section 1 of the Pension Schemes (Northern Ireland) Act 1993.</ins>
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<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(3)</ins>
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<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">In regulation 11 (calculation of earnings of self-employed earners), paragraph (1) shall have effect, but as if the words “Except where paragraph (2) applies” were omitted.</ins>
</p>
</content>
</paragraph>
<paragraph eId="regulation-17B-4">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">In regulation 12 (earnings of self-employed earners)—</ins>
</p>
</intro>
<level class="para1" eId="regulation-17B-4-a">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">paragraph (1) shall have effect;</ins>
</p>
</content>
</level>
<level class="para1" eId="regulation-17B-4-b">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">for paragraph (2), the following provision shall have effect—</ins>
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-17B-2n1">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">“(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">Earnings does not include—</ins>
</p>
</intro>
<level class="para1" eId="regulation-17B-2-an1">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">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;</ins>
</p>
</content>
</level>
<level class="para1" eId="regulation-17B-2-bn1">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">any payment made by a local authority to a claimant—</ins>
</p>
</intro>
<level class="para2" eId="regulation-17B-2-b-in1">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">with whom a person is accommodated by virtue of arrangements made under section 23(2)(a) of the Children Act 1989 (provision of accommodation and maintenance for a child whom they are looking after ) or, as the case may be, section 26(1) of the Children (Scotland) Act 1995; or</ins>
</p>
</content>
</level>
<level class="para2" eId="regulation-17B-2-b-iin1">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">with whom a local authority foster a child under the Fostering of Children (Scotland) Regulations 1996;</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-17B-2-c">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">any payment made by a voluntary organisation in accordance with section 59(1)(a) of the Children Act 1989 (provision of accommodation by voluntary organisations);</ins>
</p>
</content>
</level>
<level class="para1" eId="regulation-17B-2-d">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(d)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">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—</ins>
</p>
</intro>
<level class="para2" eId="regulation-17B-2-d-i">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">a health authority;</ins>
</p>
</content>
</level>
<level class="para2" eId="regulation-17B-2-d-ii">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">a local authority;</ins>
</p>
</content>
</level>
<level class="para2" eId="regulation-17B-2-d-iii">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(iii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">a voluntary organisation;</ins>
</p>
</content>
</level>
<level class="para2" eId="regulation-17B-2-d-iv">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(iv)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">the person concerned pursuant to section 26(3A) of the National Assistance Act 1948; or</ins>
</p>
</content>
</level>
<level class="para2" eId="regulation-17B-2-d-v">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(v)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">a primary care trust established under section 16A of the National Health Service Act 1977;</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-17B-2-e">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(e)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">any sports award.”.</ins>
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-17B-5">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">In regulation 13 (calculation of net profit of self-employed earners)—</ins>
</p>
</intro>
<level class="para1" eId="regulation-17B-5-a">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">for paragraphs (1) to (3), the following provision shall have effect—</ins>
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-17B-1n1">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">“(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">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—</ins>
</p>
</intro>
<level class="para1" eId="regulation-17B-1-a">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">in the case of a self-employed earner who is engaged in employment on his own account, the net profit derived from that employment;</ins>
</p>
</content>
</level>
<level class="para1" eId="regulation-17B-1-b">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">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—</ins>
</p>
</intro>
<level class="para2" eId="regulation-17B-1-b-i">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">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</ins>
</p>
</content>
</level>
<level class="para2" eId="regulation-17B-1-b-ii">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">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.”</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-17B-1-bn1">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">paragraphs (4) to (12) shall have effect.</ins>
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-17B-6">
<num>
<ins ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">(6)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-856bbe0fcb22cadc8e22c658e8473da0-1564571038762" ukl:CommentaryRef="key-856bbe0fcb22cadc8e22c658e8473da0">Regulation 14 (deduction of tax and contributions for self-employed earners) shall have effect.</ins>
</p>
</content>
</paragraph>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>