SCHEDULE 8N.I.Sums to be disregarded in the calculation of income other than earnings

54.—(1) Subject to sub-paragraph (2), in the case of a person who is receiving, or who has received, assistance under the self-employment route, any payment to the person—N.I.

(a)to meet expenses wholly and necessarily incurred whilst carrying on the commercial activity;

(b)which is used or intended to be used to maintain repayments on a loan taken out by that person for the purposes of establishing or carrying on the commercial activity,

in respect of which such assistance is or was received.

(2) Sub-paragraph (1) is to apply only in respect of payments which are paid to that person from the special account as defined for the purposes of Chapter 5 of Part 10.

Commencement Information

I1Sch. 8 para. 54 in operation at 27.10.2008, see reg. 1(1)