Disregard of changes in tax, contributions etcE+W
28. In calculating the applicant’s income an authority may disregard any legislative change—
(a)in the basic or other rates of income tax;
(b)in the amount of any personal tax relief;
(c)in the rates of social security contributions payable under the SSCBA or in the lower earnings limit or upper earnings limit for Class 1 contributions under that Act, the lower or upper limits applicable to Class 4 contributions under that Act or the amount specified in section 11(4) of that Act(1) (small earnings exception in relation to Class 2 contributions);
(d)in the amount of tax payable as a result of an increase in the weekly rate of Category A, B, C or D retirement pension or any addition thereto or any graduated pension payable under the SSCBA;
(e)in the maximum rate of child tax credit or working tax credit,
for a period not exceeding 30 reduction weeks beginning with the reduction week immediately following the date from which the change is effective.
Commencement Information
I1Sch. 1 para. 28 in force at 27.11.2012, see reg. 1(1)
Section 11(4) was amended by paragraph 12 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2) and article 2 of S.I. 2012/807.