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Practical Income Manual 2023.

Summary tables: Reductions applicable to certain full income

  1. Reduction for work income with a generation period of more than two years or obtained in a notoriously irregular manner
  2. Transitory rules: applicable reductions on benefits received in the form of capital derived from private social security systems
  3. Table: collective dismissals: exempt compensation, reduction for irregularity of 30 percent of the non-exempt amount and early redemption