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Changes over time for: Paragraph 26
Timeline of Changes
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Status:
Point in time view as at 06/04/2016.
Changes to legislation:
There are currently no known outstanding effects for the The Child Support (Maintenance Assessments and Special Cases) Regulations 1992, Paragraph 26.
Changes to Legislation
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26. Where [the Secretary of State] is satisfied—
(a)that a person has performed a service either—
(i)without receiving any remuneration in respect of it; or
(ii)for remuneration which is less than that normally paid for that service;
(b)that the service in question was for the benefit of—
(i)another person who is not a member of the same family as the person in question; or
(ii)a body which is neither a charity nor a voluntary organisation;
(c)that the service in question was performed for a person who, or as the case may be, a body which was able to pay remuneration at the normal rate for the service in question;
(d)that the principal purpose of the person undertaking the service without receiving any or adequate remuneration is to reduce his assessable income for the purposes of the Act; and
(e)that any remuneration foregone would have fallen to be taken into account as earnings,
the value of the remuneration foregone shall be estimated by [the Secretary of State] and an amount equal to the value so estimated shall be treated as income of the person who performed those services.
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