Amendment of regulation 42 of the Income Support Regulations
18. In regulation 42(8)(a) of the Income Support Regulations (notional income)—
(a)for the words “the basic rate of tax” there shall be substituted the words “the lower rate or, as the case may be, the lower rate and the basic rate of tax”;
(b)after the words “less than a year,” there shall be inserted the words “the earnings to which the lower rate and, if appropriate, the basic rate of tax is to be applied and”.