Words in Sch. 1 para. 26 substituted (1.6.1999) by The Social Security Act 1998 (Commencement No. 7 and Consequential and Transitional Provisions) Order 1999 (S.I. 1999/1510), arts. 3(1), 19(d)

http://www.legislation.gov.uk/uksi/1992/1815/schedule/1/paragraph/26/2016-04-06The Child Support (Maintenance Assessments and Special Cases) Regulations 1992texttext/xmlenFAMILY LAW;CHILD SUPPORTStatute Law Database2024-05-03Expert Participation2016-04-06These Regulations provide for various matters relating to the calculation of child support maintenance under the Child Support Act 1991 (“the Act") and also make provision for special cases under the Act.SCHEDULE 1 CALCULATION OF N AND MPART V AMOUNTS TREATED AS THE INCOME OF A PARENT26.

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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Words in Sch. 1 para. 26 substituted (1.6.1999) by
<ref eId="c3yd2onk4-00007" href="http://www.legislation.gov.uk/id/uksi/1999/1510">The Social Security Act 1998 (Commencement No. 7 and Consequential and Transitional Provisions) Order 1999 (S.I. 1999/1510)</ref>
,
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,
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Where
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the Secretary of State
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the value of the remuneration foregone shall be estimated by
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