8. When the income of the person concerned consists, wholly or in part, of a wage or salary from employment there shall be deducted–
(a)the reasonable expenses of travelling to and from that person’s place of employment;
(b)the amount of any payments reasonably made for membership of a trade union or professional organisation;
(c)when it would be reasonable to do so, an amount to provide for the care of any dependent child living with the person concerned during the time that person is absent from the home by reason of employment; and
(d)the amount of any contribution paid, whether under a legal obligation or not, to an occupational pension scheme within the meaning of the Social Security Pensions Act 1975(1) or to a personal pension scheme within the meaning of section 1 of the Pension Schemes Act 1993(2).
1993 c. 48; section 1 was amended by the Welfare Reform and Pensions Act 1999 (c. 30), Schedule 2 and S.I. 1999/1820.