Deductions – income tax and national insurance contributionsN.I.
This section has no associated Explanatory Memorandum
38.—(1) In calculating the disposable income of the person concerned, any income tax and national insurance contributions paid, or payable, on that income in respect of the period of calculation referred to in regulation 12(3) shall be deducted.
(2) For the purposes of this regulation, “national insurance contributions” means contributions under Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.