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The Child Support Maintenance Calculation Regulations (Northern Ireland) 2012
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Meaning of “latest available tax year”
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4.—(1) In these Regulations “latest available tax year” means the tax year which, on the date on which the Department requests information from HMRC for the purposes of regulation 34 or regulation 68, is the most recent relevant tax year for which HMRC have received the information required to be provided in relation to the non-resident parent under the PAYE Regulations or in a self assessment return.
(2) In this regulation a “relevant tax year” is any one of the 6 tax years immediately preceding the date of the request for information referred to in paragraph (1).
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