Amendment of regulation 26 of the Council Tax Benefit Regulations20

In regulation 26(7) of the Council Tax Benefit Regulations (notional income)24 for sub-paragraph (b) there shall be substituted the following sub-paragraph—

b

an amount equivalent to the amount of the primary Class 1 contributions that would be payable by him under the Contributions and Benefits Act 1992 in respect of those earnings if such contributions were payable; and