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21.—(1) Subject to paragraph (2) and regulation 23, a relevant property transfer shall be given effect by deducting from the net weekly income of the non-resident parent which would otherwise be taken into account, the amount in relation to the relevant property transfer and for this purpose “net weekly income” has the meaning given in regulation 17(2) but after deduction in respect of any relevant departure direction falling within regulation 17(2) or (3) (special expenses).
(2) Where the net weekly income of the non-resident parent which is taken into account for the purposes of the conversion calculation is the capped amount, a relevant property transfer shall be given effect by deducting the amount in respect of the transfer from the capped amount.
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