Persons treated as absent parents
20.—(1) Where the circumstances of a case are that—
(a)two or more persons who do not live in the same household each provide day to day care for the same qualifying child; and
(b)at least one of those persons is a parent of that child,
that case shall be treated as a special case for the purposes of the Act.
(2) For the purposes of this case a parent who provides day to day care for a child of his in the following circumstances is to be treated as an absent parent for the purposes of the Act and these Regulations—
(a)a parent who provides such care to a lesser extent than the other parent, person or persons who provide such care for the child in question;
(b)where the persons mentioned in paragraph (1)(a) include both parents and the circumstances are such that care is provided to the same extent by both but each provides care to a greater or equal extent than any other person who provides such care for that child—
(i)the parent who is not in receipt of child benefit for the child in question; or
(ii)if neither parent is in receipt of child benefit for that child, the parent who, in the opinion of the [Secretary of State], will not be the principal provider of day to day care for that child.
(3) Subject to paragraphs (5) and (6), where a parent is treated as an absent parent under paragraph (2) child support maintenance shall be payable by that parent in respect of the child in question and the amount of the child support maintenance so payable shall be calculated in accordance with the formula set out in paragraph (4).
(4) The formula for the purposes of paragraph (3) is—
where—
T is the amount of child support maintenance payable;
X is the amount of child support maintenance which would be payable by the parent who is treated as an absent parent, assessed under Schedule 1 to the Act as if paragraphs 6 and 7 of that Schedule did not apply, and, where the other parent is an absent parent, as if the value of C was the assessable income of the other parent;
Y is—
(i) the amount of child support maintenance assessed under Schedule 1 to the Act payable by the other parent if he is an absent parent or which would be payable if he were an absent parent, and for the purposes of such calculation the value of C shall be the assessable income of the parent treated as an absent parent under paragraph(2); or,
(ii) if there is no such other parent, shall be nil;
J is the total of the weekly average number of nights for which day to day care is provided by the person who is treated as the absent parent in respect of each child included in the maintenance assessment and shall be calculated to 2 decimal places;
L is the number of children who are included in the maintenance assessment in question.
(5) Where the value of T calculated under the provisions of paragraph (4) is less than zero, no child support maintenance shall be payable.
(6) The liability to pay any amount calculated under paragraph (4) shall be subject to the provision made for protected income and minimum payments under paragraphs 6 and 7 of Schedule 1 to the Act.