37. Regulation 62(3)(a) (deduction of tax and contributions for self-employed earners) of the Jobseeker’s Allowance Regulations 2013(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”.