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10.—(1) The period by reference to which the normal deduction rate is set shall be the period by reference to which the liable person’s earnings are normally paid or, if none, such other period as the Secretary of State may specify.
(2) The Secretary of State, in specifying the normal deduction rate, shall not include any amount in respect of arrears or interest if, at the date of making of the current assessment—
(a)the liable person’s disposable income was below the level specified in paragraph (3); or
(b)the deduction of such an amount from the liable person’s disposable income would have reduced his disposable income below the level specified in paragraph (3).
(3) The level referred to in paragraph (2) is the liable person’s protected income level less the prescribed minimum amount.
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