Amendment of the principal Regulations8

1

Amend regulation 7 as follows.

2

In paragraph (1) omit sub-paragraph (b).

3

In Table 3—

a

in item 13 for “section 151(1) of the Taxes Act” substitute “section 665 of ITEPA”;

b

in item 15 after “Industrial injuries benefit” insert “(except industrial death benefit)”;

c

in item 16 for “section 151A of the Taxes Act” substitute “section 674 of ITEPA”;

d

after item 20 insert—

20A

Statutory adoption pay under Part 12ZB of the Contributions and Benefits Act5.

e

after item 21 insert—

21A

Statutory paternity pay under Part 12ZA of the Contributions and Benefits Act6.

4

Omit paragraph (5).

5

After paragraph (5) insert—

5A

From the amount of social security income, calculated in accordance with the preceding provisions of this regulation, there shall be deducted any amount deductible for income tax purposes in computing social security income (as defined in ITEPA) under section 713 of ITEPA.