Attachment of Earnings Act 1971

Preliminary definitionsE+W

1E+WThe following three paragraphs have effect for defining and explaining, for purposes of this Schedule, expressions used therein.

2E+W“Pay-day”, in relation to earnings paid to a debtor, means an occasion on which they are paid.

3E+W“Attachable earnings”, in relation to a pay-day, are the earnings which remain payable to the debtor on that day after deduction by the employer of—

(a)income tax;

[F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(bb)primary class 1 contributions under Part I of the M1Social Security Act 1975]

[F3(c)amounts deductible under any enactment, or in pursuance of a request in writing by the debtor, for the purposes of a superannuation scheme, namely any enactment, rules, deed or other instrument providing for the payment of annuities or lump sums—

(i)to the persons with respect to whom the instrument has effect on their retirement at a specified age or on becoming incapacitated at some earlier age, or

(ii)to the personal representatives or the widows, relatives or dependants of such persons on their death or otherwise,

whether with or without any further or other benefits.]

Textual Amendments

F3Para. 3(c) substituted by Wages Act 1986 (c. 48, SIF 43:2), s. 32(1), Sch. 4 para. 4 (which substitution fell (22.8.1996) by reason of the repeal of s. 32(1), Sch. 4 para. 4 of the 1986 substituting Act by 1996 c. 18, ss. 242, 243, Sch. 3 Pt. I) and substitution of para. 3(c) continued (22.8.1996) by 1996 c. 18, ss. 240, 243, Sch. 1 para. 3 (with ss. 191-195, 202)

Marginal Citations

[F44(1)On any pay-day—E+W

(a)“the normal deduction” is arrived at by applying the normal deduction rate (as specified in the relevant attachment of earnings order) with respect to the relevant period; and

(b)“the protected earnings” are arrived at by applying the protected earnings rate (as so specified) with respect to the relevant period.

(2)For the purposes of this paragraph the relevant period in relation to any pay-day is the period beginning—

(a)if it is the first pay-day of the debtor’s employment with the employer, with the first pay day of the employment; or

(b)if on the last pay-day earnings were paid in respect of a period falling wholly or partly after that pay-day, with the first day after the end of that period; or

(c)in any other case, with the first day after the last pay-day, and ending—

(i)where earnings are paid in respect of a period falling wholly or partly after the pay-day, with the last day of that period; or

(ii)in any other case, with the pay-day.]

Textual Amendments