SCHEDULES

SCHEDULE 5E+W+SUniversal credit and other working-age benefits

Prospective

Earnings tapersE+W+S

6(1)Section 2 of the Welfare Reform Act 2007 (amount of contributory allowance) is amended as follows.E+W+S

(2)In subsection (1)(c), after “making” there is inserted—

“(i)deductions in respect of earnings calculated in the prescribed manner (which may include multiplying some or all earnings by a prescribed percentage), and

(ii)”.

(3)At the end there is inserted—

“(6)In subsection (1)(c)(i) the reference to earnings is to be construed in accordance with sections 3, 4 and 112 of the Social Security Contributions and Benefits Act 1992.”