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The Income Support (General) Regulations 1987
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- UK Statutory Instruments
- 1987 No. 1967
- PART V
- CHAPTER IVA
- Regulation 39D
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Changes over time for: Section 39D
Changes to legislation:
The Income Support (General) Regulations 1987, Section 39D is up to date with all changes known to be in force on or before 11 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Regulation 39D:
- Regulations amendment to earlier affecting provision S.S.I. 2003/460, sch. Pt. 2 Table B by S.S.I. 2024/311 reg. 11
[F1 Deduction in respect of tax for participants in the self-employment routeF2...E+W+S
39D.—(1) The amount to be deducted in respect of income tax under regulation 39C(1)(a) (calculation of income of participants in the self-employment routeF3...) in respect of the period determined under regulation 39C(2) shall be calculated as if—
(a)the chargeable income is the only income chargeable to tax;
[F4(b)the personal reliefs applicable to the person receiving assistance under the self-employment route under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 are allowable against that income;]
(c)the rate at which the chargeable income less the personal [F5reliefs] is assessable to income tax is F6... the basic rate [F7, or in the case of a Scottish taxpayer, the Scottish basic rate,] of tax.
(2) For the purpose of paragraph (1), the [F8[F9basic] rate] [F10, or the Scottish basic rate,] of tax to be applied and the amount of the [F11personal reliefs] deductible shall, where the period determined under regulation 39C(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
F1Pt. V Ch. IVA added (1.6.1998) by The Social Security (Miscellaneous Amendments) (No. 4) Regulations 1998 (S.I. 1998/1174), regs. 1(1), 6(3)
F2Words in reg. 39D heading omitted (27.11.2000) by virtue of The Social Security Amendment (Employment Zones) (No. 2) Regulations 2000 (S.I. 2000/2910), regs. 1(1), 5(1)(c)
F3Words in reg. 39D(1) omitted (27.11.2000) by virtue of The Social Security Amendment (Employment Zones) (No. 2) Regulations 2000 (S.I. 2000/2910), regs. 1(1), 5(1)(c)
F4Reg. 39D(1)(b) substituted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations 2016 (S.I. 2016/233), regs. 1, 2(4)(a)
F5Word in reg. 39D(1)(c) substituted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations 2016 (S.I. 2016/233), regs. 1, 2(4)(b)(i)
F6Words in reg. 39D(1)(c) omitted (6.4.2009) by virtue of The Social Security (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/583), regs. 1(2), 2(8)(a)
F7Words in reg. 39D(1)(c) inserted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations 2016 (S.I. 2016/233), regs. 1, 2(4)(b)(ii)
F8Words in reg. 39D(2) substituted (1.10.2007) by The Social Security (Miscellaneous Amendments) (No. 5) Regulations 2007 (S.I. 2007/2618), regs. 1(1), 5(8)
F9Word in reg. 39D(2) substituted (6.4.2009) by The Social Security (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/583), regs. 1(2), 2(8)(b)
F10Words in reg. 39D(2) inserted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations 2016 (S.I. 2016/233), regs. 1, 2(4)(c)(i)
F11Words in reg. 39D(2) substituted (6.4.2016) by The Social Security (Scottish Rate of Income Tax etc.) (Amendment) Regulations 2016 (S.I. 2016/233), regs. 1, 2(4)(c)(ii)
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