3.—(1) Schedule 1 (calculation of N and M) to the Child Support (Maintenance Assessments and Special Cases) Regulations (Northern Ireland) 1992(1) is amended as follows.
(2) In paragraph 2A(2) (earnings of a self-employed earner)—
(a)in sub-paragraph (1) omit “2B”;
(b)in sub-paragraph (2) omit “total” and “as submitted to the Inland Revenue,”;
(c)in sub-paragraph (3) omit “total”; and
(d)after sub-paragraph (4) insert the following sub-paragraphs—
“(5) For the purposes of this sub-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 Department 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(3).
(4) For paragraph 2C substitute—
“2C. Where the Department 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 paragraph 3(4)(b) omit sub-heads (i), (iii), (iv), (v) and (vii).
(6) In paragraph 5A(4)—
(a)omit “total” in each place where it appears; and
(b)omit sub-paragraph (3).
Commencement Information
I1Reg. 3 in operation at 1.8.2007, see reg. 1
S.R. 1992 No. 341. Relevant amending provisions are S.R. 1999 Nos. 152 and 246 (C. 20) and S.R. 2005 No. 125
Paragraphs 2A, 2B and 2C were inserted by regulation 4(5)(a) of S.R. 1999 No. 152. Paragraph 2A was amended by Article 9(9)(c) of S.R. 1999 No. 246 (C. 20) and regulation 3(2)(a) of S.R. 2005 No. 125
Paragraphs 2B and 2C were amended by Article 9(9)(c) of S.R. 1999 No. 246 (C. 20)
Paragraph 5A was inserted by regulation 4(5)(d) of S.R. 1999 No. 152 and amended by Article 9(9)(f) of S.R. 1999 No. 246 (C. 20)