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Assessment of means— fisherman.
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19.—(1) Part I of the Third Schedule to the Principal Act is amended by the substitution in Rule 1 for paragraph (8) (inserted by section 22 of the Act of 1999) of the following paragraph:
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“(8) in the case of a fisherman, the gross income derived from any form of self-employment less—
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(a) any expenses necessarily incurred in carrying on any form of self-employment, and
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(b) where the fisherman has a qualified child, who normally resides with him or her, an amount of—
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(i) £200 per annum in respect of each of the first two qualified children, and
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(ii) £300 per annum in respect of each subsequent qualified child,
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calculated at the rate of 70 per cent.”.
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(2) This section comes into operation on such day as the Minister may appoint by order.
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