The Child Support (Miscellaneous Amendments) Regulations 1998

Amendment of Schedule 1 to the Maintenance Assessments and Special Cases Regulations

56.—(1) Schedule 1 to the Maintenance Assessments and Special Cases Regulations (calculation of N and M) shall be amended in accordance with the following provisions of this regulation.

(2) In paragraph 1(2)—

(a) at the end of head (a) there shall be added—

“except any such payment which is made in respect of housing costs and those housing costs are included in the calculation of the exempt or protected income of the absent parent under regulation 9(1) (b) or, as the case may be, regulation 11(1) (b)”;

(b) at the end of head (h) there shall be added—

“except any such allowance which is made in respect of housing costs and those housing costs are included in the calculation of the exempt or protected income of the absent parent under regulation 9(1)(b) or, as the case may be, regulation 11(1)(b)”.

(3) In paragraph 3(5)—

(a) at the beginning of head (b) there shall be inserted the words “subject to head (bb),”;

(b) after head (b) there shall be inserted the following head—

“(bb) where taxable earnings are determined over a period of less or more than one year, the amount of earnings to which each tax rate applies shall be reduced or increased in the same proportion to that which the period represented by the chargeable earnings bears to the period of one year;”.

(4) In paragraph 15, for the words “except payments or other amounts which are excluded from the definition of “earnings” by virtue of paragraph 1(2)” there shall be substituted the words

• “except payments or other amounts which—

  (a)

  are excluded from the definition of “earnings” by virtue of paragraph 1(2);

  (b)

  are excluded from the definition of “the relevant income of a child” by virtue of paragraph 23; or

  (c)

  are the share of housing costs attributed by virtue of paragraph (3) of regulation 15 to any former partner of the parent of the qualifying child in respect of whom the maintenance assessment is made and are paid to that parent.”.

(5) In paragraph 20(b), for “3(1)(c)(i)” there shall be substituted “3(1)(c)”.

(6) In paragraph 23(b), for the words “in respect of” there shall be substituted the word “to”.