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7. Where the income of the person concerned consists, wholly or in part, of a wage or salary from employment, there shall be deducted–
(a)the reasonable expenses of travelling to and from his place of employment;
(b)the amount of any payments reasonably made for membership of a trade union or professional organisation; and
(c)where it would be reasonable so to do, an amount to provide for the care of any dependant child living with the person concerned during the time that person is absent from home by reason of his employment; and
(d)the amount of any contribution paid, whether under a legal obligation or not, to an occupational pension scheme within the meaning of the Social Security Pensions Act 1975(1) or to a personal pension scheme within the meaning of the Social Security Act 1986.
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