- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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5.—(1) The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations (Northern Ireland) 2006(1) are amended in accordance with paragraphs (2) to (5).
(2) In regulation 2(1) (interpretation) after the definition of “savings credit” insert—
““Scottish basic rate” means the rate of income tax of that name calculated in accordance with section 6A of the Income Tax Act 2007;
“Scottish taxpayer” has the same meaning as in Chapter 2 of Part 4A of the Scotland Act 1998;”.
(3) In regulation 32 (disregard of changes in tax, contributions etc.)—
(a)after paragraph (a) insert—
“(aa)in the Scottish basic or other rates of income tax;”; and
(b)in paragraph (b) for “relief” substitute “reliefs under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007”.
(4) In regulation 34(5)(a) (calculation of net earnings of employed earners)—
(a)after “basic rate” in the first place it appears insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”;
(b)for “personal relief to which the claimant is entitled under section 257(1) of the Taxes Act (personal allowances) as is” substitute “personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are”;
(c)after “basic rate” in the second place it appears insert “, or the Scottish basic rate,”; and
(d)for “relief” substitute “reliefs”.
(5) In regulation 38(1) (deduction of tax and contributions of self-employed earners)—
(a)after “basic rate” in the first place it appears insert “, or in the case of a Scottish taxpayer, the Scottish basic rate,”;
(b)for “personal relief to which the claimant is entitled under sections 257(1) of the Taxes Act (personal allowances) as is” substitute “personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are”; and
(c)after “basic rate” in the second place it appears insert “, or the Scottish basic rate,”.
S.R. 2006 No.406 as amended by S.R. 2009 No. 92
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Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.
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