38. Regulation 84(3)(a) (deduction of tax and contributions for self-employed earners) of the Employment and Support Allowance Regulations 2013(1) is amended as follows—
(a)for “section 11(1) or, as the case may be, (3)” substitute “section 11(2) or, as the case may be, (8)”; and
(b)for “small earnings exception” substitute “small profits threshold”.