The Child Support Maintenance Calculation Regulations (Northern Ireland) 2012

Current income from a pension

This adran has no associated Memorandwm Esboniadol

40.  The non-resident parent’s current income from a pension is to be calculated as the weekly average, over such period as the Department considers appropriate, of amounts received by the non-resident parent from a pension or annuity or other income (excluding UK social security pensions) of a kind that would be charged to tax under Part 9 of the Earnings and Pensions Act.