The St Mary’s Music School (Aided Places) (Scotland) Regulations 2015

PART 4 COMPUTATION OF INCOME

Total income: inclusions and deductions

24.—(1) This Part applies to the computation of a person’s total income for the purposes of this Scheme.

(2) Where any income of a person is not part of that person’s total income by reason only that—

(a) the person is not resident or domiciled in the United Kingdom;

(b) the income does not arise in the United Kingdom; or

(c) the income arises from an office, service or employment, income from which is exempted from tax in pursuance of any enactment,

such income must be included in that person’s total income.

(3) Where a person receives one the following payments, that payment shall be deducted from their total income—

(a) an allowance paid to them by an adoption agency pursuant to a scheme approved by the Scottish Ministers under section 51(5) of the Adoption (Scotland) Act 1978(1) or in accordance with section 71 of the Adoption and Children (Scotland) Act 2007(2);

(b) a contribution paid to them by a local authority pursuant to section 50 of the Children Act 1975(3).

Total income: maintenance payments

25.—(1) Where any income of a person includes a maintenance payment, that payment shall be included in their total income, whether or not such payment or any part of it would be included in their total income for tax purposes.

(2) Where a person makes a maintenance payment, that payment shall be deducted from their total income, whether or not such payment or any part of it would be deductible for tax purposes.

(3) For the purposes of this paragraph, “maintenance payment” means a periodical payment (not including an instalment of a lump sum) which—

(a) is made in accordance with a maintenance assessment under the Child Support Act 1991(4); or

(b) is made under an order by a court (whether in the United Kingdom or elsewhere) or under a written agreement by one of the parties to a marriage or civil partnership (including a marriage or civil partnership which has been dissolved or annulled) either—

(i) to or for the benefit of the other party and for the maintenance of the other party;

(ii) to the other party for the maintenance by the other party of any child of the said parties; or

(iii) to a child of the said parties for the child’s own maintenance, benefit or education,

and is due at a time when the said parties are not living together, and in that connection a person shall be treated as living with his or her spouse or civil partner unless the said parties are separated under an order of a court of competent jurisdiction, or by deed of separation.

(1)

1978 c.28; section 51 was amended by section 98 of and paragraph 24 of Schedule 2 to the Children (Scotland) Act 1995 (c.36).

(2)

2007 asp 4.

(3)

1975 c.72; section 50 was amended by section 105 of and paragraph 36 of Schedule 4 to the Children (Scotland) Act 1995.

(4)

1991 c.48. Part 1 was relevantly amended by S.I. 2012/2677.