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4.—(1) Subject to sub-paragraph (2), the additional element shall be calculated by applying the formula—
where—
AE is the amount of the additional element;
A has the same value as in the calculation made under paragraph 2(1);
G has the value determined under paragraph 3(2); and R
is such number greater than zero but less than 1 as may be prescribed.
(2) Where applying the alternative formula set out in sub-paragraph (3) would result in a lower amount for the additional element, that formula shall be applied in place of the formula set out in sub-paragraph (1).
(3) The alternative formula is—
where—
A and C have the same values as in the calculation made under paragraph 2(1);
Z is such number as may be prescribed; and
Q is the aggregate of—
(a)any amount taken into account by virtue of paragraph 1(3)(a) in calculating the maintenance requirement; and
(b)any amount which is both taken into account by virtue of paragraph 1(3)(c) in making that calculation and is an amount prescribed for the purposes of this paragraph.
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