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51. For paragraph (2) of regulation 22 of the Maintenance Assessments and Special Cases Regulations there shall be substituted the following paragraph—
“(2) For the purposes of assessing the amount of child support maintenance payable in respect of each application where paragraph (1) applies, for references to the assessable income of an absent parent in the Act and in these Regulations there shall be substituted references to the amount calculated by the formula—
where—
A is the absent parent’s assessable income;
T is the sum of the amounts allowable in the calculation or estimation of his exempt income by virtue of Schedule 3A;
B is the maintenance requirement calculated in respect of the application in question;
D is the sum of the maintenance requirements as calculated for the purposes of each assessment relating to the absent parent in question; and
CS is the amount (if any) allowable by virtue of Schedule 3A in calculating or estimating the absent parent’s exempt income in respect of a relevant qualifying transfer of property in respect of the assessment in question.”
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