CTA016 – 0211 – B.M.G.

Updated to include legislativechanges effectivefrom EARNINGS ORDERS GUIDANCE NOTES ATTACHMENT OF & STATUTORY INFORMATION COUNCIL TAX

1stApril 2007

CTB016 – 0211 – B.M.G. the text is on the reverse of the of reverse Attachment Order itself. the on is text the in to referred C B A Tables includes that note Please IMPORTANT NOTICE Schedule 4 which 4 Schedule

CTC016 – 0211 – B.M.G. The residue ofunder residue earnings after The the payable deduction b is; for purpose this Earnings Net of definition The Earnings. Net from deduct to much how out set Order You 3. employ.their in debtor the has believe theyan who person issue any against to Order Earnings is of Attachment which of one powers, of number a Council the gives Order Liability A the Court non If Court. the Magistrates’ from Summons a request can Council the then date, to up get to fails person the If Bills. Tax Council Cou The 2. and waydebts. ofrecovering effective an be to Orders Attachment consider they but Employers, on Government The equal carries weight anyAttas other bymadeis Order the Whilst have todo. you you understand tohelp what to theseare notes and Earnings out by set ofis law it wording of Attachment Tax Council enclosed The Introduction 1.

WhattheEmployer must do WhytheOrder obtained was (d) (c) (b) (a)

must start making deductions as soon as possible. The tables on the back of the of back the on tables The possible. as soon as deductions making start must omnt Cags Amnsrto ad nocmn) euain 18 made 1989 any to required in be amount deducted accordance with order. that Regulations t Enforcement) of making the and before (Administration Charges Community whether (ii) (i) enactment, any namely scheme, superannuation deed instrument other the rules, or payment providingsum of annuities lump for or a of purposes the for debtor, the Act Benefits 1992; and COUNCIL TAX ATTACHMENT OF EARNINGS ORDERS ORDERS OF EARNINGS ATTACHMENT TAX COUNCIL income tax; amounts Where an order under regulation 32 (making of attachment of earnings order) of the of order) earnings of attachment of (making 32 regulation under order an Where primary Class 1 contributions under Part 1 of the Social Security Contributions and Contributions Security Social the of 1 Part under contributions 1 Class primary

ncil issues Council Tax Reminders to people who miss who people to Reminders Tax Council issues ncil

persons such of persons otherwise,or specifieda age at onor becoming atsome incapacitated age,earlier or will issue a Liability totheCouncil. will Order o h proa rpeettv o te ios rltvs r eedns f such of dependants or relatives widows, the or representative personal the to wi persons the to

with or without any further with withoutbenefits.any other or or further

deductible under any enactment, or in pursuance of a request in writing by by writing in request a of pursuance in or enactment, any under deductible

recognises

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GUIDANCE FOR EMPLOYERS GUIDANCE

th respect to whom the instrument has effect on their retirement their on effect has instrument the whom to respect th

he attachment of earnings order concerned remains in force, in remains concerned order earnings of attachment he the

that complying with these Orders places additional work additional places Orders these with complying that

Council, it is made with the authority of the Court and and Court authoritythe ofthe made with is it Council,

achment Orders you Orders achment may receive.

- payment is proved at the Court Hearing, Court the at proved is payment

re i a ea dcmn, the document, legal a is Order

instalments y theemployerof

civilised on their on

-

-

CTD016 – 0211 – B.M.G. The law says that the Council must send you various extracts from the law law the from extracts various you send following must the pages. on are these Council Orders, Earnings of the Attachment Tax Council that concerning says law The you anyIf ring given require help,number please the more on theOrder. 8. it does. di its at can, Council The byoccurs means. other The 7. doing so. daysof 14 Employment,within his changes he if Council the tell must employee Your 6. notes free pleasefor totelephone so Council complicated feel the advice. these following tables the Consult 5. Attachm an have they aware are you them. against and or employ you, for your work to not does debtor in comes someone if Council this the tell to obliged if also are You you. days for work to ceases 14 within Council the tell must You 4.

Morehelp WhattheCouncil mustdo yourWhat Employee Whattodo there if arealready Attachments in force Notifications

oni ms ntf yu hn h db hs en ul pi, vn f payment if even paid, fully been has the when you notify must Council olwn ta i wih h ddcins ocre. lae ut te Accoun your the quote towards amount that retain to and deduction each to £1.00 add to right the Please have You occurred. deduction(s) the which on number theorder.Reference in that following mus deducted the sums out The working of purposes advance the in payment for not is that week bemustand treated of the as pay part the concerned. for period paid, is single similar or ‘Bonus’ a a if as However, deduction. week each treat thre pay you once, if i.e. concerned period each for separately paid been had it if as it treat should you Pay, Holiday as such advance, in made is payment Where employee’s pay advice. you and Order, the of back the on tables the with accordance in be must deductions The

ut eal hs ddcin tgte wt te oa ddce t dt, n the on date, to deducted total the with together deductions those detail must administrative costs.

*** Thankyou *** for yourassistance ***

scretion, withdraw an order but must notify you in writing if if writing in you notify must but order an withdraw scretion,

mustdo

te b pi to paid be then t

–

h pirt ad rcdrs r very are procedures and priority the the

oni, y h 19 the by Council, n Odr outstanding Order ent

th

of the month month the of e weeks at weeks e t CTE016 – 0211 – B.M.G.

AEO Tax Council payments a an under ordebt judgementa paymentthe of of respect in part in either whollyor made 1993 April cont this In 1991. Act Support Child the of 31(2) section or 1971 Act Earnings of Attachment the under order other any a (2): Note of payment the of order. administration respect in or in wholly either Act 1971 the part under 1993 April 1 after or ‘non on a made context order this an In is 1991. order’ Act Support Child the of 31(2) section or 1971 Act a and AEOs, or AEO Tax Council the (1): Note Priorities between

an employer shall not deal with a ‘non a with deal not shall employer an an employer shall not deal with a ‘non a with deal not shall employer an DEO Support Child and AEO 1971 Act and AEO Tax Council and Tax AEO Tax Council and DEO Support Child a AEO 1971 Act and nd

d

AEOs where all orders concerned are made post 31. 3. 93 ministration order. ministration of earnings of residue to order later applying AEOs order, in date apply applying it to residue of earnings of residue itto applying received AEO when CT process earnings of residue to order later applying AEOs order, in date apply (2)) note see earnings(but of residue to order later applying AEOs order, in date apply earnings of residue to order later applying AEOs order, in date apply (1)) note see earnings(but of residue to order later applying AEOs order, in date apply Action for employer x ‘non a ext

ny other order under the Attach the under order other ny

- roiy re’ s n re md o o atr 1 after or on made order an is order’ priority judgement

- - priority order’ until he has dealt with with dealt has he until order’ priority priority order’ until he has dealt with dealt has he until order’ priority

net earning as defined in regulation regulation in as defined earning net 1992/1989) (SI Regulations Enforcement) and (Collection Support Child of 24 regulation into SI 1992/438 by SI 1993/775) ChargeA &E Regulations (as inserted regulation 37A(3) of Community substituted by SI 1992/3008) Regulations (SI 1992/613, as (Administration and Enforcement) regulation 42(2) of Council Tax substituted by SI 1992/3008) Regulations (SI 1992/613, as (Administration and Enforcement) regulation 42(2) of Council Tax substituted by SI 1992/3008) Regulations (SI 1992/613, as (Administration regulation 42(1) of Council Tax 1993/773 SI by amended as 1992/613, SI 32 of

debt or payments under an an under payments or debt Relevant regulations:

and Enforcement) ment of Earnings Earnings of ment

- priority priority

CTG016 – 0211 – B.M.G. 32. of application and Part VI Interpretation -

(1) In this Part this In (1) after deduction by the employer of employer the by deduction after “ne and 34; regulation under an order means “liability order” 1993; Regulations Support) Income from (Deductions Tax Council the means Regulations” Support Income “the inbut, s “earning made; been has order a liability whom against a person means “debtor” 50; regulation under an order means order” 37; “charging regulation under an order means order” earnings of 44; “attachment “attachment (c) (b) (a) (b) (a) (5) (4) (3) the of order) (2) earnings of attachment order” that with accordance in bededucted to required anyamount (d) of (making 32 in force, remains concerned order earnings of attachment the regulation under order 19 Regulations Enforcement) and (Administration Charges Community an where and “; REGULATIONS 32 AND 37 TO 42 OF, AND SCHEDULE 4 TO, THE

t earnings” in relation to an employment means the residue of earnings payable under the employment employment the under payable earnings of residue the means employment an to relation in earnings” t (i) (b) (a) Schedule and the5 Schedule definition “seaman” in was section byof amended paragraph 4 742 3 thatAct. of schedule to The“fishing c.60. definition1894 of in boat” was section Merchant370 by amended the Shipping Act 1970 (c.36). 1992 c.4. the definition of See Government 116(1) in the section Local Act 1992. Finance in or orposted, isit soleft section at which in ortime on day the to address, proper a person’s to, bypost sent at,or left bybeing 1972 described manner the in served is notice the if reference is a is anotice issued, which at ortime day the on to Part inthis Anyreference include paid been not has which paid. been has and payable become has which a to sum references a to Part and (joint this 54 in regulation References of provisions the to subject is Part liability). several that under liable severally and s a jointly to relation are in application their authority but billing paid; a been not to has payable which become and Vhas Part which under sum a of recovery the for apply 53 to 33 Regulations Act. that in as meanings same have the 1894(c) Act Shipping Merchant sub In (ii) (i) for debtor, the by writing in request a of pursuance in or Act enactment, any Benefits under deductible and amounts (c) Contributions Security Social the of 1 Part under contributions 1 Class primary (b) (a) (v) (iv) (iii) (ii)

any other case, to the day on or time at which the notice is served.”. is notice the at which ortime day on the to case, any other

o far as the following would otherwise be treated as earnings, they shall not be treated as such as be treated not they shall earnings, as be treated wouldotherwise following the as o far death or otherwise, whether with or without any further or other benefits. orother without any further or with dependants whether or otherwise, death or relatives widows, the or representatives personal the to or age, earlier some at incapacitated or onbecoming age specified at a on retirement their effect has the instrument whom to with respect persons to the su lump annuities or of payment the for providing instrument other or deed rules, enactment, any namely scheme, superannuation a of purposes the 199 income tax; fishing boat; payable and or disability; disablement of respect in payable allowances (iiia) a tax (within Securitythe Acts(a); Social meaning the under payable benefit ofallowances orthe Tax Act 2002 [3]; deb to the payable territory payor allowances a of or Ireland Northern of Government Kingdom; United the outside the of department public any by payable sums other or pay overtime commission, bonus, fees, pay, sick statutory of wayby any (including salary or or service); of a under or payable wages orsalary to addition in payable emoluments wages of way by - paragraph (v) of the definition of “earnings” in paragraph (1) above expressions used in in used expressions above (1) paragraph in “earnings” of definition the of (v) paragraph -

of allowances order” means an order under regulation regulation under an order means order” allowances of 2(b) and 2(b) s” means sums payable to a person payable a sums to means s”

sum forming part of a larger sum which has become payable and the other part of which of part other the and payable become has which sum larger a of part forming sum

ENFORCEMENT) REGULATIONSCOUNCIL 1992 TAX (ADMINISTRATION AND

to a person as a seamen, other than wages payable to him as a seaman of a a of seaman a as him to payable wages than other seamen, a as person a to

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tor as a member of Her Majesty’s forces; HerMajesty’s of a member tor as -

m -

3() f h Lcl oenet Act Government Local the of 233(2)

89 made before the making of making the before made 89

of such persons on their their on persons such of um for which persons persons which for um

-

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the the CTH016 – 0211 – B.M.G. 38. under attachmentDeduction ofearnings order 37. ofattachme Making - -

(1) Subject to paragraphs (2) and (3), the sum to be deducted by an employer under and attachment of earnings earnings of attachment and under employer an by to be deducted sum the and (2) (3), paragraphs to Subject (1) (1) Where a liability has been made and the debtor against whom it was made is an individual, the authority authority the individual, an is made was it whom against debtor the and made been has liability a Where (1) (4) Subject to paragraphs (5) and (6), where the debtor’s earnings from the employer are payable at regular regular at payable are employer the from earnings debtor’s the where (6), and (5) paragraphs to Subject (4) pay any on debtor the to payable amount the Where (3) pay any on debtor the to paid be to amount the and applies (1) paragraph Where (2) ordersof number the that be would effect the authority if an byregulationthis under made be ordermay No (4) hav to authority the to appears who person a on order the of copy a serve may authority The (3) regulation this under order An (2) shall be arrived at by arrived beshall to intervals at than other intervals the deduction. of amount the 32(1) less regulation shall, day that on the debtor purpose, any the for of employer his earning by net him to made a of debtor the by repayment the of reason by or pay that on and (1) deducted paragraph under deducted be to fall otherwise would which be to sum the pay, future of respect in on order for the time bei it.with comply shall employment his in debtor the has who served so is it whom on person a and employment: his was made. order secure to regulation an this of under payment the order an make (4), paragraph to subject may, order the for applied which (ii) (i) (b) (a) (iii) (ii) (i) (c) (b) (a) (b) (a) (c) (b) (a)

the net earnings of the debtor on each of those days had been an amount equal to that proportion. that to equal amount an been had days those of oneach debtor the of theearnings net and day; those of on each paid had advanced the amount of proportion an equal if pay relevant the of each on deducted been have would which pay one than more on paid been have otherwise would advanced amount the where pay that on orday; that on net earnings of amount the been not had advanced deducted been have pay would single a on paid been have otherwise would advanced amount the where appropriate. as or months, net notional the or of weeks those percentages) of any for (or earnings percentage appropriate the equals which sum the calculating 1 of that Table within which the notional net earnings calculated under paragraph (i) fall, and weeks)orofof (if the TableB whole isnumberof months) Scheduleino 4 is number whole the (if A Table of 2 column in specifiedpercentages or percentage the ascertaining be), payable earnings net emplo the the by him to dividing by earnings net monthly or weekly his be would what calculated arrivedat by the sum weeks or months, of number whole a of intervals regular at payable are employer the from earnings his where appropriate the to earnin net which the within that equal Table that 1 of in column band the to inin relation 4 Schedule B Table of sum 2 column in a specified percentages) (or percentage monthly, the is percentage appropriate payable net are the employer of the percentage from earnings his where pay that p fall; earnings net which the within Table that 1 of in column band the to in relation 4 Schedule (or on percentage payable the is otherwise percentage earnings appropriate net the of percentage appropriate the to equal sum a weekly, payable are employer the from earnings debtor’s the where otherwise). or earnings of attachment by (whether paid been has shall and 3; Schedule in) specified matters the contain accordingly (and in specified thein form beshall net earnings and multiplying that sum by the number of days in the interval. days the in of bynumber the sum that multiplying and net earnings sub under calculated calculating earnings net notional the which within Table and fall, (a) paragraph that of 1 column in band the opposite 4 Schedule in C Table of 2 column in specified percentages or percentage the ascertaining the by pay the him on employer to payable earnings net the dividing by earnings net daily his be would what calculating -

any pay any

remain in force until discharged under regulation 41(2) or the whole amount to which it relates relates it which to amount whole the or 41(2) regulation under discharged until force in remain ng in force made by that authority in relation to the debtor in question exceeded two. nt order of earnings

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day shall be shall day the sum which equals the appropriate percentage (or percentages) of the notional daily notional the of percentages) (or percentage appropriate the equals which sum the y outstanding sum which is or forms part of the amount in respect of which the liability liability the which of respect in amount the of part forms or is which sum outstanding y -

yer on the pay the on yer - day by the number o number the by day

- -

anns tews pybe n ht pay that on payable otherwise earnings

which paragraph (1) applies, the sum to be deducted on any pay any on deducted be to sum the applies, (1) paragraph which -

-

day by that whole number (of weeks or months, as the case may may case the as months, or weeks (of number whole that by day months and multiplying that sum by the whole number of weeks of number whole the by sum that multiplying and months for the purposes of paragraph (1), be the amount defined in in defined amount the be (1), paragraph of purposes the for f days in the interval, daysthe inf -

a i acrac w accordance in day - day is reduced by reason of an earlier advance of pay of advance earlier an of reason by reduced is day ercentages) specified in column 2 of Table A in in A Table of 2 column in specified ercentages) - day shall be the aggregate of the amount amount the of aggregate the be shall day -

- days in in days

ith paragraph (1) if the amount amount the if (1) paragraph ith - - day; and for this purpose the the purpose this for and day; the purpose this for and day; accordance with paragraph (1) (1) paragraph with accordance ppositetheinband column -

day includes an advance advance an includes day -

day, the sum which sum the day, - e the debtor in debtor the e day, the sums sums the day, gs fall; gs

- day day

- CTI016 – 0211 – B.M.G. 39. Attachmentorders: &duties ofearnings ofemployersancillary served powers &others -

(1) An employer who deducts and pays amounts under amounts pays and deducts who employer An (1) (3) A notification under paragraph (2) must be given at the time that the pay statement given by the employer employer the by given statement pay the that time the at given be must (2) paragraph under notification A (3) earnings of attachment an under amounts pays and deducts who employer An (2) ear are there (10)Where pay same the on Where (9) irregular at payable are employer the from earnings debtor’s the where (10), and (9) paragraphs to Subject (8) (1). s (3) paragraph and the by debtor a to payable are earnings Where (7) (1). to paragraph relation in it applies as (4) paragraph to relation in applies (3) Paragraph (6) and (4), paragraph in mentioned as payable are earning debtor’s the Where (5) by the employer, as soon as practicable after a deduction has been made. been has deduction a after practicable as soon as employer, by the after next debtor the to ofwriting in debtor the notify (3), paragraph with costs. administrative his towards pound one of sum the earnings debtor’s the from deduct also deduction, a such makes he that on the day. him to payable theearnings net of per cent. 20 be shall payable pay pay the different of a each on on intervals deducted irregular at him to employer the by payable are earnings interval. regular the at payable earnings as treated and aggregated pay the on deducted i at payable earnings and intervals regular pay any on to be deducted sums the intervals, intervals where C A+B formula sub under earnings net notional pay any on debtor + D (c) calculating the sum which equals the appropriate percentage (or percentages) of the daily net net daily the of percentages) (or percentage appropriate the equals which sum 4 the Schedule calculating of (c) C Table of 2 column in specified percentages) (or percentage the ascertaining (b) (ii) (i) the by him to payable earnings net the dividing by earnings net daily his be would what calculating (a) ( (ii) and (i) lengths different areof intervals the or all of some if (a) payable. been would have advanced D C B A (b) (a) b) if all of the intervals are of the same length, whichever of paragraphs (1), (2), (3), (4), (5) and (6) is (6) and (5) (4), (3), (2), (1), paragraphs of whichever length, same the of are intervals the of all if b)

is the amount of net earnings payable to him onpay that him to payable earnings net of amount the is is the number of days in the period for which the amount of net earnings is payable; and payable; is net earnings of amount the which for in period days the of number is the is the amount advanced;

is the number of days in th in days of number the is

-

calculation mentioned in sub mentioned calculation sum that multiplying and earnings sub oppo employment; the he daysbegan since of number the by in question, employment earnings the if or him, to employer the by werelast payable earnings days since of number by the pay the on employer series. sub other to applyevery and choose may employer the as series such to apply shall appropriate advanced; amount the and earnings net the of the aggregate pay any on where or, earnings net the of cent. in choose), may employer the as series those of one such interval, with shortest the series (5) shall appropriate is (4), (6) and (3), (2), (1), paragraphs of whichever deducted, be to sum the at arriving of purpose the for deducted after that time. that after deducted the the under deducted (1)) paragraph under or the notification; of time to the up order deducted sums (including sums the of amount total the

-

- eain oteerig pybe neey te sre, h sm ob ddce hl b 0 per 20 be shall deducted be to sum the series, other every in payable earnings the to relation

- total amount of the sums (including sums deducted under paragraph (1)) that will fall to be so so be to fall will that (1)) paragraph under deducted sums (including sums the of amount total paragraph (a) fall; and fall; (a) paragraph site the band in column 1 of that Table within which the notional net earnings calculated under under calculated earnings net notional the which within Table that of 1 column in band the site hall apply in relation to sub to relation in apply hall - day includes an amount advanced in respect of future pay, the amount of the debtor’s debtor’s the of amount the pay, future of respect in advanced amount an includes day

nings payable to the debtor by the employer at regular intervals on one pay one on intervals regular at employer the by debtor the to payable nings -

are the first earning to be payable by the employer to him with respect to the the to respect with him to employer the by payable be to earning first the are a udr h frgig rvsos f hs euain l te anns hl be shall earnings the all regulation this of provisions foregoing the under day a deduction has been made is so given, or if no such statements are usually issued issued usually are statements such no if or given, so is made been has deduction a - a tee r pybe o h dbo b te mlyr oh anns aal at payable earnings both employer the by debtor the to payable are there day - day

- days on which the earnings which are p are which earnings the which on days

- -

paragraph (a) of that paragraph shall be calculated in accordance with the the with accordance in calculated be shall paragraph that of (a) paragraph e period for which, but for the agreement to pay in advance, the amount amount the advance, in pay to agreement the for but which, for period e

apply to the series with the shortest interval (or, if there is more than one than more is there if (or, interval shortest the with series the to apply - paragraph (a). paragraph

by the same number as that of the divisor for the purposes of the the of purposes the for divisor the of that as number same the by rregular intervals, for the purpose of arriving at the sum to be to sum the at arriving of purpose the for intervals, rregular - paragraph (a)(ii) above as it applies in relation to paragraph paragraph to relation in applies it as above (a)(ii) paragraph - d

- ay shall be arrived at by arrived be ay shall

employer by 2 or more series of payments at regular regular at payments of series more or 2 by employer an attachment of earnings order may, on each occasion occasion each on may, order earnings of attachment an - day an amount advanced is also paid, 20 per cent. of cent. per 20 paid, also is advanced amount an day -

- day (exclusive of the amount advanced); the amount of day (exclusive

ayable at irregular intervals are so so are intervals irregular at ayable -

the amount to be paid to the the to paid be to amount the

order shall, in accordance accordance in shall, order - paragraph (a)(ii) shall shall (a)(ii) paragraph -

day, the sum to be to sum the day,

- day, and and day,

CTJ016 – 0211 – B.M.G. 41. Attachmentorders: ofearnings of ancillary duties and authority powers 40. dutiesAttachmentorders: ofearningsdebtors 42. ordersPriority between as - - -

(1) While an attachment of earnings ord earnings of attachment an While (1) 1 hr n mlyr ol, u o ti prgah b olgdt ae eutos n n pay any on deductions make to obliged be paragraph, this for but would, employer an Where (1) 1 Wee h woe mut o hc a atcmn o erig odr rela order earnings of attachment an which to amount whole the Where (1) (2) A notification under paragraph (1) must be given within 14 days of the day on which the debtor leaves or leaves debtor the which on day the of days 14 within given be must (1) paragraph under notification A (2) (c) (b) (a) (4) (3) (2) (3) (2) (7) (6) (5) (4)

hl ntf i wiig h atoiy hc md i o ec ocso we h lae a epomn or employment an of statement a notification in the include leaves he when occasion each of it re or employed becomes made which authority the writing in notify shall latter. the is whichever made, was it which by the authority of identity became debtor the which person’s on day the the of days 14 within given be must (6) paragraph under notification A employer. debtor’s he is the and employer debtor’s the becomes who know person any force, in is order earnings of attachment an While be). may case the (as employment his in be to ceased debtor or the him on served was must (4) paragraph under notification A his employment. in to be ceases against subsequently debtor or the inhis employment it made was debtor whom the have not does he if order the made which authority the writing in notify (5), paragraph in shall, served been has order earnings of attachment an of copy a whom on person A aarp 3 f ceue ws mne b te oil euiy Cneunil rvsos At 95 (c.18). 1975 Act Provisions) (Consequential Security Social the paragraph 4.4, Schedule by amended was Social the 43, paragraph 2, 3 Schedule Schedule of 3 Paragraph 1991 c.48. 1971 c.32. 1991. Act Support the Child of orders) earnings from 31(2) (deductions Earnings of Attachment the under order an means order” “deduction regulation this In order. deduction any other and orders or order earnings judgement a of payment the of respect in part in or wholly either made order deduction a with deal not shall employer An according to the respective dates on which they were inmade like manner as under paragraph (1). orders the with deal shall he order, deduction more or one with and order earnings of attachment more of one with comply to obliged be paragraph,this for but would, employer an where (3), paragraph to Subject he shall than order, one more it 37(3), regulation with accordance in order earnings prev has it of (unless shall attachment an of copy a serves authority an If of attachment the discharging the order order. of a copy with served been who has and employment his in debtor an make debtor, the tha of of notice give shall it so does it if and employer order; earnings an or debtor the of application The the order. of to fact copy a with the served been has of who and employment notice his in debtor give the have to it shall to appears who person made any was it which by authority the otherwise), or earnings of attachment made. been has order the that by authority the informed the (as employment the recommences) (or commences (a) his earnings and (so far as he is able) expected earnings from the employment concerned, the employment from earnings expected is able) he as far (so and hisearnings (a) (b) (a) any). (if employment the in number oridentity work his (d) the nam (c) (iii) (ii) (i) earnings such from deductions expected is able) he as far and (so the (b) deductions

authority by which an attachment of earnings order was made may, on it’s own account or on the the on or account own it’s on may, made was order earnings of attachment an which by authority s that the order is in force and by what authority it was made shall notify that authority in writing that that writing in authority that notify shall made was it authority what by and force in is order the that s earnings after the making of any de of making the after earnings debtor’s the of were residue the relates it which to the if earnings as order later with any deal and with; dealt been has one earlier an until order according with orders deal 32(1) in regulation earnings” “net of definition the in is as mentioned scheme superannuation a such of the purposes for Act1992; Benefits and Contributions Security Social the 1 of Part under 1 contributions Class primary of in respect incom of in respect

e and address of the employer, and the employer, of address e and employee or of the day on which the person first knows that the order is in force and the and force in is order the that knows first person the which on day the of or employee

debt or payments under an administration order until he has dealt with the attachment of attachment the with dealt has he until order administration an under payments or debt

iously done so) also serve a copy of the order on the debtor. the on order the of a copy serve also so) done iously

e tax; - employed, and (in a case where he becomes so employed or re or employed so becomes he where case a (in and employed,

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to the respective date on which they were made, disregarding any later later any disregarding made, were which they on date respective the to

Security Pensions Act 1975 (c.60). Schedule 5 and the Wages Act 1986 (c.48). 1986 Act the Wages and 5 Schedule (c.60). 1975 Act Pensions Security er is in force, the debtor in respect of whom the order has been made made been has order the whom of respect in debtor the force, in is er

- be given within 14 days of the day on which the copy of the order order the of copy the which on day the of days 14 within given be

duction to comply with any earlier order. earlier any with to comply duction

case may be), or (if later) the day on which he is he which on day the later) (if or be), may case t fact to any person who appears to it to have the have to it to appears who person any to fact t

tes has been paid (whether by by (whether paid been has tes

- Act 1971 or section section or 1971 Act

- accordance with accordance em ployed) shall shall ployed)

- day under under day