PART 6Assessment of income and capital
SECTION 2
Income
Disregard of changes in tax, contributions etc34
In calculating the claimant's income the appropriate authority may disregard any legislative change—
a
in the basic or other rates of income tax;
F2aa
in the Scottish basic or other rates of income tax;
b
in the amount of any personal tax F4reliefs under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007;
c
in the rates of F1national insurance contributions payable under the Act or in the lower earnings limit or upper earnings limit for Class 1 contributions under that Act, the lower or upper limits applicable to Class 4 contributions under that Act or the amount specified in F6section 11(4)(a) of the Act (F5lower profits threshold in relation to Class 2 contributions);
d
in the amount of tax payable as a result of an increase in the weekly rate of Category A, B, C or D retirement pension or any addition thereto or any graduated pension payable under the Act F3or a state pension under Part 1 of the Pensions Act 2014; and
e
in the maximum rate of child tax credit or working tax credit,
for a period not exceeding 30 benefit weeks beginning with the benefit week immediately following the date from which the change is effective.