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8. In regulation 20—
(a)in paragraph (3)(1) after the words “paragraph (4)” insert “or (4A)”;
(b)after paragraph (4) insert the following paragraph—
“(4A) Where earnings are estimated under paragraph (6ZA) of regulation 14 (normal weekly earnings of employed earner in overseas territory), net earnings shall be calculated by taking into account those earnings over the period in respect of which the estimate is made, less—
(a)the amount (if any) of income tax deducted in respect of those earnings in accordance with the laws of the overseas territory concerned,
(b)the amount (if any) of social security contributions deducted in respect of those earnings in accordance with those laws, and
(c)one half of any sum which would be payable by the claimant by way of a contribution towards an occupational or personal pension scheme, if the earnings so estimated were actual earnings.”.
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