PART 4Income and capital

SECTION 2Income

Disregard of changes in tax, contributions etc24

In calculating the claimant's income the appropriate authority may disregard any legislative change—

a

in the basic or other rates of income tax;

b

in the amount of any personal tax relief;

c

in the rates of social security contributions payable under the Act or in the lower earnings limit or upper earnings limit for Class 1 contributions under the Act, the lower or upper limits applicable to Class 4 contributions under the Act or the amount specified in section 11(4) of the Act (small earnings exception 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;

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.