The Social Security (Miscellaneous Amendments No. 2) Regulations 2015

Amendment of the Employment and Support Allowance Regulations 2008

This section has no associated Explanatory Memorandum

35.  Regulation 99(3)(a) (deduction of tax and contributions for self-employed earners) of the Employment and Support Allowance Regulations 2008(1) is amended as follows—

(a)for “11(1)” substitute “11(2)”;

(b)for “11(3)” substitute “11(8)”; and

(c)for “small earnings exception” substitute “small profits threshold”.