The Child Support (Miscellaneous Amendments) Regulations 2007

Amendment of the Child Support (Maintenance Assessments and Special Cases) Regulations 1992

4.—(1) Amend Schedule 1 to the Child Support (Maintenance Assessments and Special Cases) Regulations 1992(1) (calculation of N and M) in accordance with this regulation.

(2) In paragraph 2A—

(a) in sub-paragraph (1) omit “2B,”;

(b) in sub-paragraph (2) omit—

(i) “total”; and

(ii) “as submitted to the Inland Revenue”;

(c) in sub-paragraph (3) omit “total”; and

(d) at end insert—

“(5) For the purposes of this paragraph, “taxable profits” means profits calculated in accordance with Part 2 of the Income Tax (Trading and Other Income) Act 2005.

(6) A self-employed earner who is a person with care or an absent parent shall provide to the Secretary of State on demand a copy of—

(a) any tax calculation notice issued to him by Her Majesty’s Revenue and Customs; and

(b) any revised notice issued to him by Her Majesty’s Revenue and Customs.”.

(3) Omit paragraph 2B.

(4) For paragraph 2C substitute—

“2C.   Where the Secretary of State accepts that it is not reasonably practicable for a self-employed earner to provide any of the information specified in paragraph 2A(6), “earnings” in relation to that earner shall be calculated in accordance with paragraph 3.”.

(5) In sub-paragraph (4)(b) of paragraph 3 omit sub-paragraphs (i), (iii), (iv), (v) and (vii).

(6) In paragraph 5A—

(a) omit “total” in each place where it appears; and

(b) omit sub-paragraph (3).

(1)

S.I.1992/1815. Relevant amendments were made by S.I.1993/913, S.I.1995/1045, S.I.1996/3196, S.I.1998/58, S.I.1999/977, S.I.1999/1510 and S.I.2005/785. S.I.1992/1815 was revoked in relation to certain cases by S.I.2001/155.