SCHEDULE 1 CALCULATION OF N AND M

PART IV INCOME OF CHILD TREATED AS INCOME OF PARENT

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For the purposes of this Part, “the relevant income of a child" does not include—

a

any earnings of the child in question;

b

payments by an absent parent F2to the child for whom maintenance is being assessed;

c

where the class of persons who are capable of benefiting from a discretionary trust include the child in question, payments from that trust except in so far as they are made to provide for food, ordinary clothing and footwear, gas, electricity or fuel charges or housing costs; or

d

any interest payable on arrears of child support maintenance for that childF1;

e

the first £10 of any other income of that child