C1PART VINCOME AND CAPITAL
F1CHAPTER IVAPARTICIPANTS IN THE SELF-EMPLOYMENT ROUTEF2...
Pt. 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)
Words in Pt. V Ch. IVA 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)
Deduction in respect of tax for participants in the self-employment routeF3...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 routeF4...) 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;
F8b
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;
2
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.
Pt. V applied (with modifications) (S.) (6.10.2003) by The National Health Service (Travelling Expenses and Remission of Charges) (Scotland) (No. 2) Regulations 2003 (S.S.I. 2003/460), reg. 1, sch. Pt. I Table A (with reg. 13)