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SCHEDULE 1 CALCULATION OF N AND M

PART V AMOUNTS TREATED AS THE INCOME OF A PARENT

32.  Where paragraph 26 applies the amount to be treated as the income of the parent shall be determined as if it were earnings from employment as an employed earner and in a case to which paragraph 27 or 31 applies the amount shall be determined as if it were other income to whichPart III of this Schedule applies.