41.—(1) Where the income of the person concerned consists, wholly or in part, of a wage or salary from employment, there shall be deducted—
(a)the reasonable expenses of travelling to and from their place of employment;
(b)the amount of any payments reasonably made for membership of a trade union or professional organisation;
(c)where it would be reasonable to do so, an amount to provide for the care of any dependant child living with the person concerned during the time that person is absent from home by reason of their employment; and
(d)the amount of any contribution paid, whether under a legal obligation or not, to an occupational pension scheme or personal pension scheme within the meaning of the Pension Schemes (Northern Ireland) Act 1993 M1.
(2) Where the income of the person concerned consists, wholly or in part, of income from a trade, business or gainful occupation other than an occupation at a wage or salary, there shall be deducted, where it would be reasonable to do so, an amount to provide for the care of any dependant child living with the person concerned during the time that person is absent from home while they are engaged in that trade, business or gainful occupation.
Marginal Citations