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The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017

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Amendments to the Income Tax (Earnings and Pensions) Act 2003

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10.  In Section 668 (taxable maximum), after subsection (2) insert—

(2A) A claimant’s taxable maximum for a week is determined under this subsection if the claimant is not a member of a couple.

The taxable maximum is equal to the applicable amount..

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