SCHEDULES

SCHEDULE 1 Maintenance Assessments

C1Part I Calculation of Child Support Maintenance

Annotations:
Modifications etc. (not altering text)

Regulations about income and capital

9

The Secretary of State may by regulations provide that, in such circumstances and to such extent as may be prescribed—

a

income of a child shall be treated as income of a parent of his;

b

where F1the Secretary of State is satisfied that a person has intentionally deprived himself of a source of income with a view to reducing the amount of his assessable income, his net income shall be taken to include income from that source of an amount estimated by F1the Secretary of State;

c

a person is to be treated as possessing capital or income which he does not possess;

d

capital or income which a person does possess is to be disregarded;

e

income is to be treated as capital;

f

capital is to be treated as income.