The Jobseeker’s Allowance Regulations 1996

[F1 Deduction in respect of tax for participants in the self-employment routeF2...

102D.—(1) The amount to be deducted in respect of income tax under regulation 102C(1)(a) (calculation of income of participants in the self-employment routeF3...) in respect of the period determined under regulation 102C(2) shall be calculated as if—

(a)the chargeable income is the only income chargeable to tax;

(b)the [F4personal allowance] which are applicable to the person receiving assistance under the self-employment route by virtue of [F5section 257(1)] of the Income and Corporation Taxes Act 1988 ([F4personal allowance]) are allowable against that income; and

(c)the rate at which the chargeable income less the [F4personal allowance] is assessable to income tax is F6... the basic rate of tax.

(2) For the purpose of paragraph (1), the [F7[F8basic] rate] of tax to be applied and the amount of the [F4personal allowance] deductible shall, where the period determined under regulation 102C(2) is less than a year, be calculated on a pro rata basis.

(3) In this regulation, “chargeable income" means the monies in the special account at the end of the last day upon which assistance was received under the self-employment route.]

Textual Amendments