72.—(1) Subject to paragraph (2) and regulation 74 (effect on maintenance calculation – general), where the variation agreed to is one falling within Chapter 2 (variation grounds: special expenses), effect is to be given to the variation in the maintenance calculation by deducting from the gross weekly income of the non-resident parent the weekly amount of the expenses referred to in Chapter 2.
(2) Where the income which is taken into account in the maintenance calculation is the capped amount, then—
(a)the weekly amount of the expenses is first to be deducted from the actual gross weekly income of the non-resident parent;
(b)the amount by which the capped amount exceeds the figure calculated under sub-paragraph (a) is to be calculated; and
(c)effect is to be given to the variation in the maintenance calculation by deducting from the capped amount the amount calculated under sub-paragraph (b).