Amendment of the Income Regulations16
1
Amend regulation 19 (general disregards in the calculation of income) as follows.
2
In Table 6 (sums disregarded in the calculation of income)—
a
in item 3 (mandatory top up payments under the New Deal)—
i
in paragraph (a) after “Employment Act” insert “or section 1 of the Employment and Training Act (Northern Ireland) 1950”; and
ii
at the end of the item add—
This item applies only to the extent that the payment is not taxable as a profit of a trade, profession or vocation.
b
omit item 7 (monies accumulated to assist in pursuit of self-employment); and
c
in item 11 (payments in respect of adoption or maintenance of children) after paragraph (b) insert—
bb
by a local authority by way of special guardianship support services pursuant to regulations under section 14F(1)(b) of the Children Act 1989 26; or
3
In Table 7 (sums disregarded in calculating income if conditions are satisfied)—
a
in the heading to the second column for “Condition” substitute “Conditions”; and
b
at the end of the entry in the second column in respect of item 2 (disregard of certain training payments) add—
The payment is not taxable as a profit of a trade, profession or vocation.