Sch. 1 Pt. 1 Ch. 2 paras. 2A-2C added (4.10.1999) by The Child Support (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/977), regs. 1(1), 6(5)(a) (with reg. 7)

Words in Sch. 1 Pt. 1 Ch. 2 para. 3(1) substituted (4.10.1999) by The Child Support (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/977), regs. 1(1), 6(5)(b) (with reg. 7)

Words in Sch. 1 Pt. I Ch. 2 para. 3(3) inserted (5.4.1993) by The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913), regs. 1(1), 27(1)(a)

Words in Sch. 1 Pt. I Ch. 2 para. 3(3)(a) inserted (5.4.1993) by The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913), regs. 1(1), 27(1)(b)

Words in Sch. 1 Pt. I Ch. 2 para. 3(3)(b) inserted (5.4.1993) by The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913), regs. 1(1), 27(1)(b)

Words in Sch. 1 para. 3(3)(b) inserted (18.4.1995) by The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045), regs. 1(2), 54(5)(a)

Words in Sch. 1 para. 3(3)(e) inserted (18.4.1995) by The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045), regs. 1(2), 54(5)(b)

Sch. 1 para. 3(5) substituted (13.1.1997) by The Child Support (Miscellaneous Amendments) (No. 2) Regulations 1996 (S.I. 1996/3196), regs. 1(1), 13(4)

Words in Sch. 1 para. 3(5)(b) inserted (19.1.1998) by The Child Support (Miscellaneous Amendments) Regulations 1998 (S.I. 1998/58), regs. 1(2), 56(3)(a) (with reg. 59)

Sch. 1 para. 3(5)(bb) inserted (19.1.1998) by The Child Support (Miscellaneous Amendments) Regulations 1998 (S.I. 1998/58), regs. 1(2), 56(3)(b) (with reg. 59)

Word in Sch. 1 para. 3(6)(a) substituted (18.4.1995) by The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045), regs. 1(2), 54(7)

Words in Sch. 1 Pt. I Ch. 2 para. 3(6) inserted (5.4.1993) by The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913), regs. 1(1), 27(3)

Sch. 1 para. 3(7) substituted (18.4.1995) by The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045), regs. 1(2), 54(8)

Sch. 1 Pt. I Ch. 2 paras. 3(7), (8) inserted (5.4.1993) by The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913), regs. 1(1), 27(4)

Words in Sch. 1 para. 5(1) substituted (18.4.1995) by The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045), regs. 1(2), 54(9)(a)

Words in Sch. 1 para. 5(2) substituted (18.4.1995) by The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045), regs. 1(2), 54(9)(b)(i)

Words in Sch. 1 para. 5(2) substituted (18.4.1995) by The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045), regs. 1(2), 54(9)(b)(ii)

Sch. 1 para. 5(2A) inserted (18.4.1995) by The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045), regs. 1(2), 54(9)(c)

Words in Sch. 1 para. 5(2A) 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(b)(ii)

Words in Sch. 1 para. 5(2A) 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(b)(i)

Words in Sch. 1 para. 5(3) 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(b)(ii)

Sch. 1 para. 5(5) added (13.1.1997) by The Child Support (Miscellaneous Amendments) (No. 2) Regulations 1996 (S.I. 1996/3196), regs. 1(1), 13(5)

Words in Sch. 1 para. 5(5) substituted (6.4.2003) by The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 6(6)(a)

Words in Sch. 1 para. 5(5) 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(b)(ii)

Sch. 1 Pt. 1 Ch. 2 para. 5(6) added (4.10.1999) by The Child Support (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/977), regs. 1(1), 6(5)(c) (with reg. 7)

Sch. 1 Pt. 1 Ch. 2 para. 5A added (4.10.1999) by The Child Support (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/977), regs. 1(1), 6(5)(d) (with reg. 7)

1973 c.50; section 2 was amended by sections 9 and 11 of, and Schedule 2, Part II, paragraph 9 and Schedule 3, to the Employment and Training Act 1981 (c.57).

1990 c.35.

http://www.legislation.gov.uk/uksi/1992/1815/schedule/1/part/I/chapter/2/2003-04-06The Child Support (Maintenance Assessments and Special Cases) Regulations 1992texttext/xmlenFAMILY LAW;CHILD SUPPORTStatute Law Database2024-05-03Expert Participation2003-04-06These 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 I EARNINGSChapter 2Earnings of a self-employed earner2A.(1)

Subject to paragraphs 2B, 2C, 4 and 5A, “earnings” in the case of employment as a self-employed earner shall have the meaning given by the following provisions of this paragraph.

(2)

“Earnings” means the total taxable profits from self-employment of that earner as submitted to the Inland Revenue, less the following amounts—

(a)

any income tax relating to the taxable profits from the self-employment determined in accordance with sub-paragraph (3);

(b)

any National Insurance Contributions relating to the taxable profits from the self-employ ment determined in accordance with sub-paragraph (4);

(c)

one half of any premium paid in respect of a retirement annuity contract or a personal pension scheme or, where that scheme is intended partly to provide a capital sum to discharge a mortgage or charge secured upon the self-employed earner’s home, 37.5 per centum of the contributions payable.

(3)

For the purposes of sub-paragraph (2)(a) the income tax to be deducted from the total taxable profits shall be determined in accordance with the following provisions—

(a)

subject to head (d), an amount of earnings equivalent to any personal allowance applicable to the earner by virtue of the provisions of Chapter 1 of Part VII of the Income and Corporation Taxes Act 1988 (personal reliefs) shall be disregarded;

(b)

subject to head (c), an amount equivalent to income tax shall be calculated in relation to the earnings remaining following the application of head (a) (the “remaining earnings”);

(c)

the tax rate applicable at the effective date shall be applied to all the remaining earnings, where necessary increasing or reducing the amount payable to take account of the fact that the earnings relate to a period greater or less than one year;

(d)

the amount to be disregarded by virtue of head (a) shall be calculated by reference to the yearly rate applicable at the effective date, that amount being reduced or increased in the same proportion to that which the period represented by the taxable profits bears to the period of one year.

(4)

For the purposes of sub-paragraph (2)(b) above, the amount to be deducted in respect of National Insurance Contributions shall be the total of—

(a)

the amount of Class 2 contributions (if any) payable under section 11(1) or, as the case may be, (3), of the Contributions and Benefits Act; and

(b)

the amount of Class 4 contributions (if any) payable under section 15(2) of that Act,

at the rates applicable at the effective date.

2B.(1)

Where—

(a)

a self-employed earner cannot provide the child support officer with the total taxable profit figure from self-employment for the period concerned as submitted to the Inland Revenue, but can provide a copy of his tax calculation notice; or

(b)

the child support officer becomes aware that the total taxable profit figure from the self-employment submitted by the self-employed earner has been revised by the Inland Revenue,

the earnings of that earner shall be calculated by reference to the income from employment as a self-employed earner as set out in the tax calculation notice issued in relation to his case, and if a revision of the figures included in that notice has occurred, by reference to the revised notice.

(2)

In this paragraph and elsewhere in this Schedule—

“submitted to” means submitted to the Inland Revenue in accordance with their requirements by or on behalf of the self-employed earner; and

a “tax calculation notice” means a document issued by the Inland Revenue containing information as to the income of a self-employed earner;

a “revision of the figures” means the revision of the figures relating to the total taxable profit of a self-employed earner following an enquiry under section 9A of the Taxes Management Act 1970 or otherwise by the Inland Revenue.

2C.

Where the child support officer accepts that it is not reasonably practicable for the self-employed earner to provide information relating to his total taxable profits from self-employment in the form submitted to, or (where paragraph 2B applies) as issued or revised by, the Inland Revenue, “earnings” in relation to that earner shall have the meaning given by paragraph 3 of this Schedule.

3.(1)

Where paragraph 2C applies, and subject to sub-paragraphs (2) and (3) and to paragraph 4, “earnings" in the case of employment as a self-employed earner means the gross receipts of the employment including, where an allowance in the form of periodic payments is paid under section 2 of the Employment and Training Act 1973 or section 2 of the Enterprise and New Towns (Scotland) Act 1990 in respect of the relevant week for the purpose of assisting him in carrying on his business, the total of those payments made during the period by reference to which his earnings are determined under paragraph 5.

(2)

Earnings shall not include—

(a)

any allowance paid under either of those sections in respect of any part of the period by reference to which his earnings are determined under paragraph 5 if no part of that allowance is paid in respect of the relevant week;

(b)

any income consisting of payments received for the provision of board and lodging accommodation unless such payments form the largest element of the recipient’s income.

(3)

Subject to sub-paragraph (7), there shall be deducted from the gross receipts referred to in sub-paragraph (1)—

(a)

except in a case to which paragraph 4 applies, any expenses which are reasonably incurred and are wholly and exclusively defrayed for the purposes of the earner’s business in the period by reference to which his earnings are determined under paragraph 5(1) or, where paragraph 5(2) applies, any such expenses relevant to the period there mentioned (whether or not defrayed in that period);

(b)

except in a case to which paragraph 4 or 5(2) applies, any value added tax paid in the period by reference to which earnings are determined in excess of value added tax received in that period;

(c)

any amount in respect of income tax determined in accordance with sub-paragraph (5);

(d)

any amount in respect of National Insurance contributions determined in accordance with sub-paragraph (6);

(e)

one half of any premium paid in respect of a retirement annuity contract or a personal pension scheme, or, where that scheme is intended partly to provide a capital sum to discharge a mortgage or charge secured upon the parent’s home, 37.5 per centum of the contributions payable.

(4)

For the purposes of sub-paragraph (3)(a)—

(a)

such expenses include—

(i)

repayment of capital on any loan used for the replacement, in the course of business, of equipment or machinery, or the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair;

(ii)

any income expended in the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair;

(iii)

any payment of interest on a loan taken out for the purposes of the business;

(b)

such expenses do not include—

(i)

repayment of capital on any other loan taken out for the purposes of the business;

(ii)

any capital expenditure;

(iii)

the depreciation of any capital asset;

(iv)

any sum employed, or intended to be employed, in the setting up or expansion of the business;

(v)

any loss incurred before the beginning of the period by reference to which earnings are determined;

(vi)

any expenses incurred in providing business entertainment;

(vii)

any loss incurred in any other employment in which he is engaged as a self-employed earner.

(5)

For the purposes of sub-paragraph (3)(c), the amount in respect of income tax shall be determined in accordance with the following provisions—

(a)

subject to head (c), an amount of chargeable earnings equivalent to any personal allowance applicable to the earner by virtue of the provisions of Chapter 1 of Part VII of the Income and Corporation Taxes Act 1988 (personal reliefs) shall be disregarded;

(b)

subject to head (bb), an amount equivalent to income tax shall be calculated with respect to taxable earnings at the rates applicable at the effective date;

(bb)

where taxable earnings are determined over a period of less or more than one year, the amount of earnings to which each tax rate applies shall be reduced or increased in the same proportion to that which the period represented by the chargeable earnings bears to the period of one year;

(c)

the amount to be disregarded by virtue of head (a) shall be calculated by reference to the yearly rate applicable at the effective date, that amount being reduced or increased in the same proportion to that which the period represented by the chargeable earnings bears to the period of one year;

(d)

in this sub-paragraph, “taxable earnings" means the chargeable earnings of the earner following the disregard of any applicable personal allowances.

(6)

For the purposes of sub-paragraph (3)(d), the amount to be deducted in respect of National Insurance contributions shall be the total of—

(a)

the amount of Class 2 contributions (if any) payable under section 11(1) or, as the case may be, (3) of the Contributions and Benefits Act; and

(b)

the amount of Class 4 contributions (if any) payable under section 15(2) of that Act,

at the rates applicable to the chargeable earnings at the effective date.

(7)

In the case of a self-employed earner whose employment is carried on in partnership or is that of a share fisherman within the meaning of the Social Security (Mariners’ Benefits) Regulations 1975, sub-paragraph (3) shall have effect as though it requires—

(a)

a deduction from the earner’s estimated or, where appropriate, actual share of the gross receipts of the partnership or fishing boat, of his share of the sums likely to be deducted or, where appropriate, deducted from those gross receipts under heads (a) and (b) of that sub-paragraph; and

(b)

a deduction from the amount so calculated of the sums mentioned in heads (c) to (e) of that sub-paragraph.

(8)

In sub-paragraphs (5) and (6) “chargeable earnings” means the gross receipts of the employment less any deductions mentioned in sub-paragraph (3)(a) and (b).

4.

In a case where a person is self-employed as a childminder the amount of earnings referable to that employment shall be one-third of the gross receipts.

5.(1)

Subject to sub-paragraphs (2) to (3)

(a)

where a person has been a self-employed earner for 52 weeks or more including the relevant week, the amount of his earnings shall be determined by reference to the average of the earnings which he has received in the 52 weeks ending with the relevant week;

(b)

where the person has been a self-employed earner for a period of less than 52 weeks including the relevant week, the amount of his earnings shall be determined by reference to the average of the earnings which he has received during that period.

(2)

Subject to sub-paragraph (2A), where a person who is a self-employed earner provides in respect of the employment a profit and loss account and, where appropriate, a trading account or a balance sheet or both, and the profit and loss account is in respect of a period at least 6 months but not exceeding 15 months and that period terminates within the 24 months immediately preceding the effective date, the amount of his earnings shall be determined by reference to the average of the earnings over the period to which the profit and loss account relates and such earnings shall include receipts relevant to that period (whether or not received in that period).

(2A)

Where the Secretary of State is satisfied that, in relation to the person referred to in sub-paragraph (2) there is more than one profit and loss account, each in respect of different periods, both or all of which satisfy the conditions mentioned in that sub-paragraph, the provisions of that sub-paragraph shall apply only to the account which relates to the latest such period, unless the Secretary of State is satisfied that the latest such account is not available for reasons beyond the control of that person, in which case he may have regard to any such other account which satisfies the requirements of that sub-paragraph.

(3)

Where a calculation would, but for this sub-paragraph, produce an amount which, in the opinion of the Secretary of State, does not accurately reflect the normal amount of the earnings of the person in question, such earnings, or any part of them, shall be calculated by reference to such other period as may, in the particular case, enable the normal weekly earnings of that person to be determined more accurately and for this purpose the Secretary of State shall have regard to—

(a)

the earnings received, or due to be received, from any employment in which the person in question is engaged, or has been engaged or is due to be engaged;

(b)

the duration and pattern, or the expected duration and pattern, of any employment of that person.

(4)

In sub-paragraph (2)—

(a)

“balance sheet" means a statement of the financial position of the employment disclosing its assets, liabilities and capital at the end of the period in question;

(b)

“profit and loss account" means a financial statement showing net profit or loss of the employment for the period in question; and

(c)

“trading account" means a financial statement showing the revenue from sales, the cost of those sales and the gross profit arising during the period in question.

(5)

Subject to sub-paragraph (3), where a person has claimed, or has been paid, working tax credit or child tax credit on any day during the period beginning not earlier than eight weeks before the relevant week and ending not later than the date on which the assessment is made, the Secretary of State may have regard to the amount of earnings taken into account in determining entitlement to those benefits in order to calculate or estimate the amount of earnings to be taken into account for the purposes of calculating N and M, notwithstanding the fact that entitlement to those benefits may have been determined by reference to earnings attributable to a period other than that specified in sub-paragraph (1).

(6)

This paragraph applies only where the earnings of a self-employed earner have the meaning given by paragraph 3 of this Schedule.

5A.(1)

Subject to sub-paragraph (2) of this paragraph, the earnings of a self-employed earner may be determined in accordance with the provisions of paragraph 2A only where the total taxable profits concerned relate to a period of not less than 6, and not more than 15 months, which terminated not more than 24 months prior to the relevant week;

(2)

Where there is more than one total taxable profit figure which would satisfy the conditions set out in sub-paragraph (1), the earnings calculation shall be based upon the figure pertaining to the latest such period.

(3)

Where, in the opinion of the child support officer, information as to the total taxable profits of the self-employed earner which would satisfy the criteria set out in sub-paragraphs (1) and (2) of this paragraph does not accurately reflect the normal weekly earnings of the self-employed earner, the earnings of that earner can be calculated by reference to the provisions of paragraphs 3 and 5 of this Schedule

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<uk:commentary href="#schedule-1-paragraph-5" refersTo="#key-265b5ce0aad32f88ff5b5b70a68291a7"/>
<uk:commentary href="#schedule-1-paragraph-5A" refersTo="#key-ce662fde1743264ba4c3409c41fd0dd3"/>
</otherAnalysis>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-to-2007-08-01">
<timeInterval end="#date-2007-08-01" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-1993-04-05">
<timeInterval start="#date-1993-04-05" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-1999-10-04-to-2005-03-16">
<timeInterval start="#date-1999-10-04" end="#date-2005-03-16" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-1999-10-04-to-2007-08-01">
<timeInterval start="#date-1999-10-04" end="#date-2007-08-01" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2003-04-06">
<timeInterval start="#date-2003-04-06" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2003-04-06-to-2003-04-08">
<timeInterval start="#date-2003-04-06" end="#date-2003-04-08" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2003-04-06-to-2003-11-05">
<timeInterval start="#date-2003-04-06" end="#date-2003-11-05" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2003-04-06-to-2004-09-16">
<timeInterval start="#date-2003-04-06" end="#date-2004-09-16" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2003-04-06-to-2005-03-16">
<timeInterval start="#date-2003-04-06" end="#date-2005-03-16" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="made" href="" showAs="Made"/>
<TLCEvent eId="cif" href="" showAs="ComingIntoForce"/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b0da31fed93c770532ee1661c1460262" marker="F1">
<p>
Sch. 1 Pt. 1 Ch. 2 paras. 2A-2C added (4.10.1999) by
<ref eId="c47z08vk4-00011" href="http://www.legislation.gov.uk/id/uksi/1999/977">The Child Support (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/977)</ref>
,
<ref eId="c47z08vk4-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/977/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c47z08vk4-00013" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/977/regulation/6/5/a">6(5)(a)</ref>
(with
<ref eId="c47z08vk4-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/977/regulation/7">reg. 7</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-072842ffa1ba106c34a669732efb3087" marker="F2">
<p>
Words in Sch. 1 Pt. 1 Ch. 2 para. 3(1) substituted (4.10.1999) by
<ref eId="c47z08vk4-00021" href="http://www.legislation.gov.uk/id/uksi/1999/977">The Child Support (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/977)</ref>
,
<ref eId="c47z08vk4-00022" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/977/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c47z08vk4-00023" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/977/regulation/6/5/b">6(5)(b)</ref>
(with
<ref eId="c47z08vk4-00024" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/977/regulation/7">reg. 7</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-3c99e9b7c6a227e71d3a7cfe7c8c19d4" marker="F3">
<p>
Words in Sch. 1 Pt. I Ch. 2 para. 3(3) inserted (5.4.1993) by
<ref eId="czs648dx3-00017" href="http://www.legislation.gov.uk/id/uksi/1993/913">The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913)</ref>
,
<ref eId="czs648dx3-00018" class="subref" href="http://www.legislation.gov.uk/id/uksi/1993/913/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="czs648dx3-00019" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/913/regulation/27/1/a">27(1)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-43109aba4266626f0a83145e3010d5b4" marker="F4">
<p>
Words in Sch. 1 Pt. I Ch. 2 para. 3(3)(a) inserted (5.4.1993) by
<ref eId="czs648dx3-00026" href="http://www.legislation.gov.uk/id/uksi/1993/913">The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913)</ref>
,
<ref eId="czs648dx3-00027" class="subref" href="http://www.legislation.gov.uk/id/uksi/1993/913/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="czs648dx3-00028" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/913/regulation/27/1/b">27(1)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ab787ce6507faca120033630634bb3cf" marker="F5">
<p>
Words in Sch. 1 Pt. I Ch. 2 para. 3(3)(b) inserted (5.4.1993) by
<ref eId="czs648dx3-00035" href="http://www.legislation.gov.uk/id/uksi/1993/913">The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913)</ref>
,
<ref eId="czs648dx3-00036" class="subref" href="http://www.legislation.gov.uk/id/uksi/1993/913/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="czs648dx3-00037" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/913/regulation/27/1/b">27(1)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c5cd226b010cb6159008bba9676e71ad" marker="F6">
<p>
Words in Sch. 1 para. 3(3)(b) inserted (18.4.1995) by
<ref eId="c1t2aa9a4-00026" href="http://www.legislation.gov.uk/id/uksi/1995/1045">The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045)</ref>
,
<ref eId="c1t2aa9a4-00027" class="subref" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="c1t2aa9a4-00028" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/54/5/a">54(5)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-00b6c7d15e0504fd605abad862a0447f" marker="F7">
<p>
Words in Sch. 1 para. 3(3)(e) inserted (18.4.1995) by
<ref eId="c1t2aa9a4-00035" href="http://www.legislation.gov.uk/id/uksi/1995/1045">The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045)</ref>
,
<ref eId="c1t2aa9a4-00036" class="subref" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="c1t2aa9a4-00037" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/54/5/b">54(5)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-db59d753e2df9631ee4d113bd147cab9" marker="F8">
<p>
Sch. 1 para. 3(5) substituted (13.1.1997) by
<ref eId="c2irjwjk4-00008" href="http://www.legislation.gov.uk/id/uksi/1996/3196">The Child Support (Miscellaneous Amendments) (No. 2) Regulations 1996 (S.I. 1996/3196)</ref>
,
<ref eId="c2irjwjk4-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/3196/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c2irjwjk4-00010" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/3196/regulation/13/4">13(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-70bdb103c278b77e01894fb083aa2ab5" marker="F9">
<p>
Words in Sch. 1 para. 3(5)(b) inserted (19.1.1998) by
<ref eId="c2mv2xcz4-00017" href="http://www.legislation.gov.uk/id/uksi/1998/58">The Child Support (Miscellaneous Amendments) Regulations 1998 (S.I. 1998/58)</ref>
,
<ref eId="c2mv2xcz4-00018" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/58/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="c2mv2xcz4-00019" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/58/regulation/56/3/a">56(3)(a)</ref>
(with
<ref eId="c2mv2xcz4-00020" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/58/regulation/59">reg. 59</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c339312328638468d61dbe49bf799e79" marker="F10">
<p>
Sch. 1 para. 3(5)(bb) inserted (19.1.1998) by
<ref eId="c2mv2xcz4-00007" href="http://www.legislation.gov.uk/id/uksi/1998/58">The Child Support (Miscellaneous Amendments) Regulations 1998 (S.I. 1998/58)</ref>
,
<ref eId="c2mv2xcz4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/58/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="c2mv2xcz4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/58/regulation/56/3/b">56(3)(b)</ref>
(with
<ref eId="c2mv2xcz4-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/58/regulation/59">reg. 59</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-782ee81dfe9d09ad0725f60d0a4c7074" marker="F11">
<p>
Word in Sch. 1 para. 3(6)(a) substituted (18.4.1995) by
<ref eId="c1t2aa9a4-00017" href="http://www.legislation.gov.uk/id/uksi/1995/1045">The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045)</ref>
,
<ref eId="c1t2aa9a4-00018" class="subref" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="c1t2aa9a4-00019" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/54/7">54(7)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f3c76895552b48c5c5c6a8f19e393cec" marker="F12">
<p>
Words in Sch. 1 Pt. I Ch. 2 para. 3(6) inserted (5.4.1993) by
<ref eId="czs648dx3-00053" href="http://www.legislation.gov.uk/id/uksi/1993/913">The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913)</ref>
,
<ref eId="czs648dx3-00054" class="subref" href="http://www.legislation.gov.uk/id/uksi/1993/913/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="czs648dx3-00055" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/913/regulation/27/3">27(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-fdfa1bd4b9653dadc9349dd2269ef1cf" marker="F13">
<p>
Sch. 1 para. 3(7) substituted (18.4.1995) by
<ref eId="c1t2aa9a4-00045" href="http://www.legislation.gov.uk/id/uksi/1995/1045">The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045)</ref>
,
<ref eId="c1t2aa9a4-00046" class="subref" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="c1t2aa9a4-00047" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/54/8">54(8)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2224cc7798a10151e97ff8b3a1b1b020" marker="F14">
<p>
Sch. 1 Pt. I Ch. 2 paras. 3(7), (8) inserted (5.4.1993) by
<ref eId="czs648dx3-00008" href="http://www.legislation.gov.uk/id/uksi/1993/913">The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913)</ref>
,
<ref eId="czs648dx3-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/1993/913/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="czs648dx3-00010" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/913/regulation/27/4">27(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-70b1596cdfdd3c631424e7ddae9ad782" marker="F15">
<p>
Words in Sch. 1 para. 5(1) substituted (18.4.1995) by
<ref eId="c1t50kxd4-00016" href="http://www.legislation.gov.uk/id/uksi/1995/1045">The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045)</ref>
,
<ref eId="c1t50kxd4-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="c1t50kxd4-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/54/9/a">54(9)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-de2b167e8d7b82ebd4e01b283b1496e9" marker="F16">
<p>
Words in Sch. 1 para. 5(2) substituted (18.4.1995) by
<ref eId="c1t50kxd4-00025" href="http://www.legislation.gov.uk/id/uksi/1995/1045">The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045)</ref>
,
<ref eId="c1t50kxd4-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="c1t50kxd4-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/54/9/b/i">54(9)(b)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-052f03a95bd7460f7bb9ca23a528e92f" marker="F17">
<p>
Words in Sch. 1 para. 5(2) substituted (18.4.1995) by
<ref eId="c1t50kxd4-00034" href="http://www.legislation.gov.uk/id/uksi/1995/1045">The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045)</ref>
,
<ref eId="c1t50kxd4-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="c1t50kxd4-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/54/9/b/ii">54(9)(b)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-372be544c6da6a0488564f06479af443" marker="F18">
<p>
Sch. 1 para. 5(2A) inserted (18.4.1995) by
<ref eId="c1t50kxd4-00007" href="http://www.legislation.gov.uk/id/uksi/1995/1045">The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045)</ref>
,
<ref eId="c1t50kxd4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="c1t50kxd4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/1045/regulation/54/9/c">54(9)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7b877d9508e608ab7b84fec7f7cfe05f" marker="F19">
<p>
Words in Sch. 1 para. 5(2A) substituted (1.6.1999) by
<ref eId="c3ycdnd04-00025" 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>
,
<ref eId="c3ycdnd04-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/1510/article/3/1">arts. 3(1)</ref>
,
<ref eId="c3ycdnd04-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1510/article/19/b/ii">19(b)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-260152204d6dd949c92d197e1ae07bcd" marker="F20">
<p>
Words in Sch. 1 para. 5(2A) substituted (1.6.1999) by
<ref eId="c3ycdnd04-00016" 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>
,
<ref eId="c3ycdnd04-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/1510/article/3/1">arts. 3(1)</ref>
,
<ref eId="c3ycdnd04-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1510/article/19/b/i">19(b)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f298a2ebb45208d30898d8fde96cb2ae" marker="F21">
<p>
Words in Sch. 1 para. 5(3) substituted (1.6.1999) by
<ref eId="c3ycdnd04-00034" 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>
,
<ref eId="c3ycdnd04-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/1510/article/3/1">arts. 3(1)</ref>
,
<ref eId="c3ycdnd04-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1510/article/19/b/ii">19(b)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c258e4ec5095c91faf70bf70d86ca775" marker="F22">
<p>
Sch. 1 para. 5(5) added (13.1.1997) by
<ref eId="c2irp9534-00007" href="http://www.legislation.gov.uk/id/uksi/1996/3196">The Child Support (Miscellaneous Amendments) (No. 2) Regulations 1996 (S.I. 1996/3196)</ref>
,
<ref eId="c2irp9534-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/1996/3196/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c2irp9534-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/3196/regulation/13/5">13(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c601fd71225a5a060668c4a9edd820bc" marker="F23">
<p>
Words in
<ref eId="c5p6ibge4-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/1815/schedule/1/paragraph/5/5">Sch. 1 para. 5(5)</ref>
substituted (6.4.2003) by
<ref eId="c5p6ibge4-00007" href="http://www.legislation.gov.uk/id/uksi/2003/328">The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328)</ref>
,
<ref eId="c5p6ibge4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/328/regulation/1/3/d">regs. 1(3)(d)</ref>
,
<ref eId="c5p6ibge4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2003/328/regulation/6/6/a">6(6)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-27113f66c47ae71a4ff37073fcceffee" marker="F24">
<p>
Words in Sch. 1 para. 5(5) substituted (1.6.1999) by
<ref eId="c3ycdnd04-00007" 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>
,
<ref eId="c3ycdnd04-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/1510/article/3/1">arts. 3(1)</ref>
,
<ref eId="c3ycdnd04-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1510/article/19/b/ii">19(b)(ii)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-265b5ce0aad32f88ff5b5b70a68291a7" marker="F25">
<p>
Sch. 1 Pt. 1 Ch. 2 para. 5(6) added (4.10.1999) by
<ref eId="c47z08vk4-00031" href="http://www.legislation.gov.uk/id/uksi/1999/977">The Child Support (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/977)</ref>
,
<ref eId="c47z08vk4-00032" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/977/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c47z08vk4-00033" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/977/regulation/6/5/c">6(5)(c)</ref>
(with
<ref eId="c47z08vk4-00034" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/977/regulation/7">reg. 7</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ce662fde1743264ba4c3409c41fd0dd3" marker="F26">
<p>
Sch. 1 Pt. 1 Ch. 2 para. 5A added (4.10.1999) by
<ref eId="c47z08vk4-00044" href="http://www.legislation.gov.uk/id/uksi/1999/977">The Child Support (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/977)</ref>
,
<ref eId="c47z08vk4-00045" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/977/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c47z08vk4-00046" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/977/regulation/6/5/d">6(5)(d)</ref>
(with
<ref eId="c47z08vk4-00047" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/977/regulation/7">reg. 7</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c1869688" marker="M1">
<p>
<ref eId="c00051" href="http://www.legislation.gov.uk/id/ukpga/1973/50">1973 c.50</ref>
; section 2 was amended by sections 9 and 11 of, and Schedule 2, Part II, paragraph 9 and Schedule 3, to the
<ref eId="c00053" href="http://www.legislation.gov.uk/id/ukpga/1981/57">Employment and Training Act 1981 (c.57)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c1869689" marker="M2">
<p>
<ref eId="c00054" href="http://www.legislation.gov.uk/id/ukpga/1990/35">1990 c.35</ref>
.
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/uksi/1992/1815/schedule/1/part/I/chapter/2/2003-04-06</dc:identifier>
<dc:title>The Child Support (Maintenance Assessments and Special Cases) Regulations 1992</dc:title>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:subject scheme="SIheading">FAMILY LAW;CHILD SUPPORT</dc:subject>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-03</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2003-04-06</dct:valid>
<dc:description>These 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.</dc:description>
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<ukm:Made Date="1992-07-20"/>
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<body>
<hcontainer name="schedules" eId="schedules">
<hcontainer name="schedule" eId="schedule-1">
<num>SCHEDULE 1</num>
<heading> CALCULATION OF N AND M</heading>
<part eId="schedule-1-part-I">
<num>PART I</num>
<heading> EARNINGS</heading>
<chapter eId="schedule-1-part-I-chapter-2" uk:target="true">
<num>Chapter 2</num>
<heading>
<i>Earnings of a self-employed earner</i>
</heading>
<paragraph eId="schedule-1-paragraph-2A" class="schProv1">
<num>
<ins class="first" ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">
<noteRef uk:name="commentary" href="#key-b0da31fed93c770532ee1661c1460262" class="commentary"/>
2A.
</ins>
</num>
<subparagraph eId="schedule-1-paragraph-2A-1">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">Subject to paragraphs 2B, 2C, 4 and 5A, “earnings” in the case of employment as a self-employed earner shall have the meaning given by the following provisions of this paragraph.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-2A-2">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">“Earnings” means the total taxable profits from self-employment of that earner as submitted to the Inland Revenue, less the following amounts—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-2A-2-a">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">any income tax relating to the taxable profits from the self-employment determined in accordance with sub-paragraph (3);</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-2A-2-b">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">any National Insurance Contributions relating to the taxable profits from the self-employ ment determined in accordance with sub-paragraph (4);</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-2A-2-c">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">one half of any premium paid in respect of a retirement annuity contract or a personal pension scheme or, where that scheme is intended partly to provide a capital sum to discharge a mortgage or charge secured upon the self-employed earner’s home, 37.5 per centum of the contributions payable.</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-2A-3">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(3)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">For the purposes of sub-paragraph (2)(a) the income tax to be deducted from the total taxable profits shall be determined in accordance with the following provisions—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-2A-3-a">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">subject to head (d), an amount of earnings equivalent to any personal allowance applicable to the earner by virtue of the provisions of Chapter 1 of Part VII of the Income and Corporation Taxes Act 1988 (personal reliefs) shall be disregarded;</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-2A-3-b">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">subject to head (c), an amount equivalent to income tax shall be calculated in relation to the earnings remaining following the application of head (a) (the “remaining earnings”);</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-2A-3-c">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">the tax rate applicable at the effective date shall be applied to all the remaining earnings, where necessary increasing or reducing the amount payable to take account of the fact that the earnings relate to a period greater or less than one year;</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-2A-3-d">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">the amount to be disregarded by virtue of head (a) shall be calculated by reference to the yearly rate applicable at the effective date, that amount being reduced or increased in the same proportion to that which the period represented by the taxable profits bears to the period of one year.</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-2A-4">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">For the purposes of sub-paragraph (2)(b) above, the amount to be deducted in respect of National Insurance Contributions shall be the total of—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-2A-4-a">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">the amount of Class 2 contributions (if any) payable under section 11(1) or, as the case may be, (3), of the Contributions and Benefits Act; and</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-2A-4-b">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">the amount of Class 4 contributions (if any) payable under section 15(2) of that Act,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">at the rates applicable at the effective date.</ins>
</p>
</wrapUp>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-2B" class="schProv1">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">2B.</ins>
</num>
<subparagraph eId="schedule-1-paragraph-2B-1">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">Where—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-2B-1-a">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">a self-employed earner cannot provide the child support officer with the total taxable profit figure from self-employment for the period concerned as submitted to the Inland Revenue, but can provide a copy of his tax calculation notice; or</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-2B-1-b">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">the child support officer becomes aware that the total taxable profit figure from the self-employment submitted by the self-employed earner has been revised by the Inland Revenue,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">the earnings of that earner shall be calculated by reference to the income from employment as a self-employed earner as set out in the tax calculation notice issued in relation to his case, and if a revision of the figures included in that notice has occurred, by reference to the revised notice.</ins>
</p>
</wrapUp>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-2B-2">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">(2)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">In this paragraph and elsewhere in this Schedule—</ins>
</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">“submitted to” means submitted to the Inland Revenue in accordance with their requirements by or on behalf of the self-employed earner; and</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">a “tax calculation notice” means a document issued by the Inland Revenue containing information as to the income of a self-employed earner;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">a “revision of the figures” means the revision of the figures relating to the total taxable profit of a self-employed earner following an enquiry under section 9A of the Taxes Management Act 1970 or otherwise by the Inland Revenue.</ins>
</p>
</content>
</hcontainer>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-2C" class="schProv1">
<num>
<ins ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">2C.</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-b0da31fed93c770532ee1661c1460262-1616487221624" ukl:CommentaryRef="key-b0da31fed93c770532ee1661c1460262">Where the child support officer accepts that it is not reasonably practicable for the self-employed earner to provide information relating to his total taxable profits from self-employment in the form submitted to, or (where paragraph 2B applies) as issued or revised by, the Inland Revenue, “earnings” in relation to that earner shall have the meaning given by paragraph 3 of this Schedule.</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-3" class="schProv1">
<num>3.</num>
<subparagraph eId="schedule-1-paragraph-3-1">
<num>(1)</num>
<content>
<p>
<ins class="substitution first last" ukl:ChangeId="key-072842ffa1ba106c34a669732efb3087-1616487387052" ukl:CommentaryRef="key-072842ffa1ba106c34a669732efb3087">
<noteRef uk:name="commentary" href="#key-072842ffa1ba106c34a669732efb3087" class="commentary"/>
Where paragraph 2C applies, and subject
</ins>
to sub-paragraphs (2) and (3) and to paragraph 4, “earnings" in the case of employment as a self-employed earner means the gross receipts of the employment including, where an allowance in the form of periodic payments is paid under section 2 of the Employment and Training Act 1973
<noteRef href="#c1869688" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
or section 2 of the Enterprise and New Towns (Scotland) Act 1990
<noteRef href="#c1869689" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
in respect of the relevant week for the purpose of assisting him in carrying on his business, the total of those payments made during the period by reference to which his earnings are determined under paragraph 5.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-2">
<num>(2)</num>
<intro>
<p>Earnings shall not include—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-3-2-a">
<num>(a)</num>
<content>
<p>any allowance paid under either of those sections in respect of any part of the period by reference to which his earnings are determined under paragraph 5 if no part of that allowance is paid in respect of the relevant week;</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-2-b">
<num>(b)</num>
<content>
<p>any income consisting of payments received for the provision of board and lodging accommodation unless such payments form the largest element of the recipient’s income.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-3">
<num>(3)</num>
<intro>
<p>
<ins class="first last" ukl:ChangeId="key-3c99e9b7c6a227e71d3a7cfe7c8c19d4-1606825934845" ukl:CommentaryRef="key-3c99e9b7c6a227e71d3a7cfe7c8c19d4">
<noteRef uk:name="commentary" href="#key-3c99e9b7c6a227e71d3a7cfe7c8c19d4" class="commentary"/>
Subject to sub-paragraph (7),
</ins>
there shall be deducted from the gross receipts referred to in sub-paragraph (1)—
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-3-3-a">
<num>(a)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-43109aba4266626f0a83145e3010d5b4-1606825982449" ukl:CommentaryRef="key-43109aba4266626f0a83145e3010d5b4">
<noteRef uk:name="commentary" href="#key-43109aba4266626f0a83145e3010d5b4" class="commentary"/>
except in a case to which paragraph 4 applies,
</ins>
any expenses which are reasonably incurred and are wholly and exclusively defrayed for the purposes of the earner’s business in the period by reference to which his earnings are determined under paragraph 5(1) or, where paragraph 5(2) applies, any such expenses relevant to the period there mentioned (whether or not defrayed in that period);
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-3-b">
<num>(b)</num>
<content>
<p>
<ins class="first" ukl:ChangeId="key-ab787ce6507faca120033630634bb3cf-1606826008897" ukl:CommentaryRef="key-ab787ce6507faca120033630634bb3cf">
<noteRef uk:name="commentary" href="#key-ab787ce6507faca120033630634bb3cf" class="commentary"/>
except in a case to which paragraph 4
</ins>
<ins ukl:ChangeId="key-ab787ce6507faca120033630634bb3cf-1606826008897" ukl:CommentaryRef="key-ab787ce6507faca120033630634bb3cf">
<ins class="first last" ukl:ChangeId="key-c5cd226b010cb6159008bba9676e71ad-1611231077107" ukl:CommentaryRef="key-c5cd226b010cb6159008bba9676e71ad">
<noteRef uk:name="commentary" href="#key-c5cd226b010cb6159008bba9676e71ad" class="commentary"/>
or 5(2)
</ins>
</ins>
<ins class="last" ukl:ChangeId="key-ab787ce6507faca120033630634bb3cf-1606826008897" ukl:CommentaryRef="key-ab787ce6507faca120033630634bb3cf"> applies,</ins>
any value added tax paid in the period by reference to which earnings are determined in excess of value added tax received in that period;
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-3-c">
<num>(c)</num>
<content>
<p>any amount in respect of income tax determined in accordance with sub-paragraph (5);</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-3-d">
<num>(d)</num>
<content>
<p>any amount in respect of National Insurance contributions determined in accordance with sub-paragraph (6);</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-3-e">
<num>(e)</num>
<content>
<p>
one half of any premium paid in respect of a retirement annuity contract or a personal pension scheme
<ins class="first last" ukl:ChangeId="key-00b6c7d15e0504fd605abad862a0447f-1611231162677" ukl:CommentaryRef="key-00b6c7d15e0504fd605abad862a0447f">
<noteRef uk:name="commentary" href="#key-00b6c7d15e0504fd605abad862a0447f" class="commentary"/>
, or, where that scheme is intended partly to provide a capital sum to discharge a mortgage or charge secured upon the parent’s home, 37.5 per centum of the contributions payable
</ins>
.
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-4">
<num>(4)</num>
<intro>
<p>For the purposes of sub-paragraph (3)(a)—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-3-4-a">
<num>(a)</num>
<intro>
<p>such expenses include—</p>
</intro>
<level class="para2" eId="schedule-1-paragraph-3-4-a-i">
<num>(i)</num>
<content>
<p>repayment of capital on any loan used for the replacement, in the course of business, of equipment or machinery, or the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair;</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-3-4-a-ii">
<num>(ii)</num>
<content>
<p>any income expended in the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair;</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-3-4-a-iii">
<num>(iii)</num>
<content>
<p>any payment of interest on a loan taken out for the purposes of the business;</p>
</content>
</level>
</level>
<level class="para1" eId="schedule-1-paragraph-3-4-b">
<num>(b)</num>
<intro>
<p>such expenses do not include—</p>
</intro>
<level class="para2" eId="schedule-1-paragraph-3-4-b-i">
<num>(i)</num>
<content>
<p>repayment of capital on any other loan taken out for the purposes of the business;</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-3-4-b-ii">
<num>(ii)</num>
<content>
<p>any capital expenditure;</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-3-4-b-iii">
<num>(iii)</num>
<content>
<p>the depreciation of any capital asset;</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-3-4-b-iv">
<num>(iv)</num>
<content>
<p>any sum employed, or intended to be employed, in the setting up or expansion of the business;</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-3-4-b-v">
<num>(v)</num>
<content>
<p>any loss incurred before the beginning of the period by reference to which earnings are determined;</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-3-4-b-vi">
<num>(vi)</num>
<content>
<p>any expenses incurred in providing business entertainment;</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-3-4-b-vii">
<num>(vii)</num>
<content>
<p>any loss incurred in any other employment in which he is engaged as a self-employed earner.</p>
</content>
</level>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-5">
<num>
<ins class="substitution first" ukl:ChangeId="key-db59d753e2df9631ee4d113bd147cab9-1612785042845" ukl:CommentaryRef="key-db59d753e2df9631ee4d113bd147cab9">
<noteRef uk:name="commentary" href="#key-db59d753e2df9631ee4d113bd147cab9" class="commentary"/>
(5)
</ins>
</num>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="key-db59d753e2df9631ee4d113bd147cab9-1612785042845" ukl:CommentaryRef="key-db59d753e2df9631ee4d113bd147cab9">For the purposes of sub-paragraph (3)(c), the amount in respect of income tax shall be determined in accordance with the following provisions—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-3-5-a">
<num>
<ins class="substitution" ukl:ChangeId="key-db59d753e2df9631ee4d113bd147cab9-1612785042845" ukl:CommentaryRef="key-db59d753e2df9631ee4d113bd147cab9">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-db59d753e2df9631ee4d113bd147cab9-1612785042845" ukl:CommentaryRef="key-db59d753e2df9631ee4d113bd147cab9">subject to head (c), an amount of chargeable earnings equivalent to any personal allowance applicable to the earner by virtue of the provisions of Chapter 1 of Part VII of the Income and Corporation Taxes Act 1988 (personal reliefs) shall be disregarded;</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-5-b">
<num>
<ins class="substitution" ukl:ChangeId="key-db59d753e2df9631ee4d113bd147cab9-1612785042845" ukl:CommentaryRef="key-db59d753e2df9631ee4d113bd147cab9">(b)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-db59d753e2df9631ee4d113bd147cab9-1612785042845" ukl:CommentaryRef="key-db59d753e2df9631ee4d113bd147cab9">
<ins class="first last" ukl:ChangeId="key-70bdb103c278b77e01894fb083aa2ab5-1613032877971" ukl:CommentaryRef="key-70bdb103c278b77e01894fb083aa2ab5">
<noteRef uk:name="commentary" href="#key-70bdb103c278b77e01894fb083aa2ab5" class="commentary"/>
subject to head (bb),
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-db59d753e2df9631ee4d113bd147cab9-1612785042845" ukl:CommentaryRef="key-db59d753e2df9631ee4d113bd147cab9"> an amount equivalent to income tax shall be calculated with respect to taxable earnings at the rates applicable at the effective date;</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-5-bb">
<num>
<ins class="substitution" ukl:ChangeId="key-db59d753e2df9631ee4d113bd147cab9-1612785042845" ukl:CommentaryRef="key-db59d753e2df9631ee4d113bd147cab9">
<ins class="first" ukl:ChangeId="key-c339312328638468d61dbe49bf799e79-1613033017715" ukl:CommentaryRef="key-c339312328638468d61dbe49bf799e79">
<noteRef uk:name="commentary" href="#key-c339312328638468d61dbe49bf799e79" class="commentary"/>
(bb)
</ins>
</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-db59d753e2df9631ee4d113bd147cab9-1612785042845" ukl:CommentaryRef="key-db59d753e2df9631ee4d113bd147cab9">
<ins class="last" ukl:ChangeId="key-c339312328638468d61dbe49bf799e79-1613033017715" ukl:CommentaryRef="key-c339312328638468d61dbe49bf799e79">where taxable earnings are determined over a period of less or more than one year, the amount of earnings to which each tax rate applies shall be reduced or increased in the same proportion to that which the period represented by the chargeable earnings bears to the period of one year;</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-5-c">
<num>
<ins class="substitution" ukl:ChangeId="key-db59d753e2df9631ee4d113bd147cab9-1612785042845" ukl:CommentaryRef="key-db59d753e2df9631ee4d113bd147cab9">(c)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-db59d753e2df9631ee4d113bd147cab9-1612785042845" ukl:CommentaryRef="key-db59d753e2df9631ee4d113bd147cab9">the amount to be disregarded by virtue of head (a) shall be calculated by reference to the yearly rate applicable at the effective date, that amount being reduced or increased in the same proportion to that which the period represented by the chargeable earnings bears to the period of one year;</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-5-d">
<num>
<ins class="substitution" ukl:ChangeId="key-db59d753e2df9631ee4d113bd147cab9-1612785042845" ukl:CommentaryRef="key-db59d753e2df9631ee4d113bd147cab9">(d)</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-db59d753e2df9631ee4d113bd147cab9-1612785042845" ukl:CommentaryRef="key-db59d753e2df9631ee4d113bd147cab9">in this sub-paragraph, “taxable earnings" means the chargeable earnings of the earner following the disregard of any applicable personal allowances.</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-6">
<num>(6)</num>
<intro>
<p>For the purposes of sub-paragraph (3)(d), the amount to be deducted in respect of National Insurance contributions shall be the total of—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-3-6-a">
<num>(a)</num>
<content>
<p>
the amount of Class 2 contributions (if any) payable under section 11(1) or, as the case may be,
<ins class="substitution first last" ukl:ChangeId="key-782ee81dfe9d09ad0725f60d0a4c7074-1611231000873" ukl:CommentaryRef="key-782ee81dfe9d09ad0725f60d0a4c7074">
<noteRef uk:name="commentary" href="#key-782ee81dfe9d09ad0725f60d0a4c7074" class="commentary"/>
(3)
</ins>
of the Contributions and Benefits Act; and
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-6-b">
<num>(b)</num>
<content>
<p>the amount of Class 4 contributions (if any) payable under section 15(2) of that Act,</p>
</content>
</level>
<wrapUp>
<p>
at the rates applicable
<ins class="first last" ukl:ChangeId="key-f3c76895552b48c5c5c6a8f19e393cec-1606826111894" ukl:CommentaryRef="key-f3c76895552b48c5c5c6a8f19e393cec">
<noteRef uk:name="commentary" href="#key-f3c76895552b48c5c5c6a8f19e393cec" class="commentary"/>
to the chargeable earnings
</ins>
at the effective date.
</p>
</wrapUp>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-7">
<num>
<ins class="substitution first" ukl:ChangeId="key-fdfa1bd4b9653dadc9349dd2269ef1cf-1611231385269" ukl:CommentaryRef="key-fdfa1bd4b9653dadc9349dd2269ef1cf">
<noteRef uk:name="commentary" href="#key-fdfa1bd4b9653dadc9349dd2269ef1cf" class="commentary"/>
(7)
</ins>
</num>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="key-fdfa1bd4b9653dadc9349dd2269ef1cf-1611231385269" ukl:CommentaryRef="key-fdfa1bd4b9653dadc9349dd2269ef1cf">In the case of a self-employed earner whose employment is carried on in partnership or is that of a share fisherman within the meaning of the Social Security (Mariners’ Benefits) Regulations 1975, sub-paragraph (3) shall have effect as though it requires—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-3-7-a">
<num>
<ins class="substitution" ukl:ChangeId="key-fdfa1bd4b9653dadc9349dd2269ef1cf-1611231385269" ukl:CommentaryRef="key-fdfa1bd4b9653dadc9349dd2269ef1cf">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-fdfa1bd4b9653dadc9349dd2269ef1cf-1611231385269" ukl:CommentaryRef="key-fdfa1bd4b9653dadc9349dd2269ef1cf">a deduction from the earner’s estimated or, where appropriate, actual share of the gross receipts of the partnership or fishing boat, of his share of the sums likely to be deducted or, where appropriate, deducted from those gross receipts under heads (a) and (b) of that sub-paragraph; and</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-7-b">
<num>
<ins class="substitution" ukl:ChangeId="key-fdfa1bd4b9653dadc9349dd2269ef1cf-1611231385269" ukl:CommentaryRef="key-fdfa1bd4b9653dadc9349dd2269ef1cf">(b)</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-fdfa1bd4b9653dadc9349dd2269ef1cf-1611231385269" ukl:CommentaryRef="key-fdfa1bd4b9653dadc9349dd2269ef1cf">a deduction from the amount so calculated of the sums mentioned in heads (c) to (e) of that sub-paragraph.</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-8">
<num>(8)</num>
<content>
<p>
<ins class="first last" ukl:ChangeId="key-2224cc7798a10151e97ff8b3a1b1b020-1606826147598" ukl:CommentaryRef="key-2224cc7798a10151e97ff8b3a1b1b020">
<noteRef uk:name="commentary" href="#key-2224cc7798a10151e97ff8b3a1b1b020" class="commentary"/>
In sub-paragraphs (5) and (6) “chargeable earnings” means the gross receipts of the employment less any deductions mentioned in sub-paragraph (3)(a) and (b).
</ins>
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-4" class="schProv1">
<num>4.</num>
<content>
<p>In a case where a person is self-employed as a childminder the amount of earnings referable to that employment shall be one-third of the gross receipts.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-5" class="schProv1">
<num>5.</num>
<subparagraph eId="schedule-1-paragraph-5-1">
<num>(1)</num>
<intro>
<p>
Subject to sub-paragraphs
<ins class="substitution first last" ukl:ChangeId="key-70b1596cdfdd3c631424e7ddae9ad782-1611236093669" ukl:CommentaryRef="key-70b1596cdfdd3c631424e7ddae9ad782">
<noteRef uk:name="commentary" href="#key-70b1596cdfdd3c631424e7ddae9ad782" class="commentary"/>
(2) to (3)
</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-5-1-a">
<num>(a)</num>
<content>
<p>where a person has been a self-employed earner for 52 weeks or more including the relevant week, the amount of his earnings shall be determined by reference to the average of the earnings which he has received in the 52 weeks ending with the relevant week;</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-1-b">
<num>(b)</num>
<content>
<p>where the person has been a self-employed earner for a period of less than 52 weeks including the relevant week, the amount of his earnings shall be determined by reference to the average of the earnings which he has received during that period.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-2">
<num>(2)</num>
<content>
<p>
<ins class="substitution first last" ukl:ChangeId="key-de2b167e8d7b82ebd4e01b283b1496e9-1611236163622" ukl:CommentaryRef="key-de2b167e8d7b82ebd4e01b283b1496e9">
<noteRef uk:name="commentary" href="#key-de2b167e8d7b82ebd4e01b283b1496e9" class="commentary"/>
Subject to sub-paragraph (2A), where
</ins>
a person who is a self-employed earner provides in respect of the employment a profit and loss account and, where appropriate, a trading account or a balance sheet or both, and the profit and loss account is in respect of a period at least 6 months but not exceeding 15 months and that period terminates within the
<ins class="substitution first last" ukl:ChangeId="key-052f03a95bd7460f7bb9ca23a528e92f-1611236219320" ukl:CommentaryRef="key-052f03a95bd7460f7bb9ca23a528e92f">
<noteRef uk:name="commentary" href="#key-052f03a95bd7460f7bb9ca23a528e92f" class="commentary"/>
24 months
</ins>
immediately preceding the effective date, the amount of his earnings shall be determined by reference to the average of the earnings over the period to which the profit and loss account relates and such earnings shall include receipts relevant to that period (whether or not received in that period).
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-2A">
<num>
<ins class="first" ukl:ChangeId="key-372be544c6da6a0488564f06479af443-1611236047655" ukl:CommentaryRef="key-372be544c6da6a0488564f06479af443">
<noteRef uk:name="commentary" href="#key-372be544c6da6a0488564f06479af443" class="commentary"/>
(2A)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-372be544c6da6a0488564f06479af443-1611236047655" ukl:CommentaryRef="key-372be544c6da6a0488564f06479af443">Where the </ins>
<ins ukl:ChangeId="key-372be544c6da6a0488564f06479af443-1611236047655" ukl:CommentaryRef="key-372be544c6da6a0488564f06479af443">
<ins class="substitution first last" ukl:ChangeId="key-7b877d9508e608ab7b84fec7f7cfe05f-1615904039839" ukl:CommentaryRef="key-7b877d9508e608ab7b84fec7f7cfe05f">
<noteRef uk:name="commentary" href="#key-7b877d9508e608ab7b84fec7f7cfe05f" class="commentary"/>
Secretary of State
</ins>
</ins>
<ins ukl:ChangeId="key-372be544c6da6a0488564f06479af443-1611236047655" ukl:CommentaryRef="key-372be544c6da6a0488564f06479af443"> is satisfied that, in relation to the person referred to in sub-paragraph (2) there is more than one profit and loss account, each in respect of different periods, both or all of which satisfy the conditions mentioned in that sub-paragraph, the provisions of that sub-paragraph shall apply only to the account which relates to the latest such period, unless </ins>
<ins ukl:ChangeId="key-372be544c6da6a0488564f06479af443-1611236047655" ukl:CommentaryRef="key-372be544c6da6a0488564f06479af443">
<ins class="substitution first last" ukl:ChangeId="key-260152204d6dd949c92d197e1ae07bcd-1615903877794" ukl:CommentaryRef="key-260152204d6dd949c92d197e1ae07bcd">
<noteRef uk:name="commentary" href="#key-260152204d6dd949c92d197e1ae07bcd" class="commentary"/>
the Secretary of State
</ins>
</ins>
<ins class="last" ukl:ChangeId="key-372be544c6da6a0488564f06479af443-1611236047655" ukl:CommentaryRef="key-372be544c6da6a0488564f06479af443"> is satisfied that the latest such account is not available for reasons beyond the control of that person, in which case he may have regard to any such other account which satisfies the requirements of that sub-paragraph.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-3">
<num>(3)</num>
<intro>
<p>
Where a calculation would, but for this sub-paragraph, produce an amount which, in the opinion of the
<ins class="substitution first last" ukl:ChangeId="key-f298a2ebb45208d30898d8fde96cb2ae-1615904095555" ukl:CommentaryRef="key-f298a2ebb45208d30898d8fde96cb2ae">
<noteRef uk:name="commentary" href="#key-f298a2ebb45208d30898d8fde96cb2ae" class="commentary"/>
Secretary of State
</ins>
, does not accurately reflect the normal amount of the earnings of the person in question, such earnings, or any part of them, shall be calculated by reference to such other period as may, in the particular case, enable the normal weekly earnings of that person to be determined more accurately and for this purpose the
<ins class="substitution first last" ukl:ChangeId="key-f298a2ebb45208d30898d8fde96cb2ae-1616431405086" ukl:CommentaryRef="key-f298a2ebb45208d30898d8fde96cb2ae">
<noteRef uk:name="commentary" href="#key-f298a2ebb45208d30898d8fde96cb2ae" class="commentary"/>
Secretary of State
</ins>
shall have regard to—
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-5-3-a">
<num>(a)</num>
<content>
<p>the earnings received, or due to be received, from any employment in which the person in question is engaged, or has been engaged or is due to be engaged;</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3-b">
<num>(b)</num>
<content>
<p>the duration and pattern, or the expected duration and pattern, of any employment of that person.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-4">
<num>(4)</num>
<intro>
<p>In sub-paragraph (2)—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-5-4-a">
<num>(a)</num>
<content>
<p>“balance sheet" means a statement of the financial position of the employment disclosing its assets, liabilities and capital at the end of the period in question;</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-4-b">
<num>(b)</num>
<content>
<p>“profit and loss account" means a financial statement showing net profit or loss of the employment for the period in question; and</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-4-c">
<num>(c)</num>
<content>
<p>“trading account" means a financial statement showing the revenue from sales, the cost of those sales and the gross profit arising during the period in question.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-5">
<num>
<ins class="first" ukl:ChangeId="key-c258e4ec5095c91faf70bf70d86ca775-1612785225800" ukl:CommentaryRef="key-c258e4ec5095c91faf70bf70d86ca775">
<noteRef uk:name="commentary" href="#key-c258e4ec5095c91faf70bf70d86ca775" class="commentary"/>
(5)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-c258e4ec5095c91faf70bf70d86ca775-1612785225800" ukl:CommentaryRef="key-c258e4ec5095c91faf70bf70d86ca775">Subject to sub-paragraph (3), where a person has claimed, or has been paid, </ins>
<ins ukl:ChangeId="key-c258e4ec5095c91faf70bf70d86ca775-1612785225800" ukl:CommentaryRef="key-c258e4ec5095c91faf70bf70d86ca775">
<ins class="substitution first last" ukl:ChangeId="key-c601fd71225a5a060668c4a9edd820bc-1619699654135" ukl:CommentaryRef="key-c601fd71225a5a060668c4a9edd820bc">
<noteRef uk:name="commentary" href="#key-c601fd71225a5a060668c4a9edd820bc" class="commentary"/>
working tax credit or child tax credit
</ins>
</ins>
<ins ukl:ChangeId="key-c258e4ec5095c91faf70bf70d86ca775-1612785225800" ukl:CommentaryRef="key-c258e4ec5095c91faf70bf70d86ca775"> on any day during the period beginning not earlier than eight weeks before the relevant week and ending not later than the date on which the assessment is made, the </ins>
<ins ukl:ChangeId="key-c258e4ec5095c91faf70bf70d86ca775-1612785225800" ukl:CommentaryRef="key-c258e4ec5095c91faf70bf70d86ca775">
<ins class="substitution first last" ukl:ChangeId="key-27113f66c47ae71a4ff37073fcceffee-1615903983537" ukl:CommentaryRef="key-27113f66c47ae71a4ff37073fcceffee">
<noteRef uk:name="commentary" href="#key-27113f66c47ae71a4ff37073fcceffee" class="commentary"/>
Secretary of State
</ins>
</ins>
<ins class="last" ukl:ChangeId="key-c258e4ec5095c91faf70bf70d86ca775-1612785225800" ukl:CommentaryRef="key-c258e4ec5095c91faf70bf70d86ca775"> may have regard to the amount of earnings taken into account in determining entitlement to those benefits in order to calculate or estimate the amount of earnings to be taken into account for the purposes of calculating N and M, notwithstanding the fact that entitlement to those benefits may have been determined by reference to earnings attributable to a period other than that specified in sub-paragraph (1).</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-6">
<num>
<ins class="first" ukl:ChangeId="key-265b5ce0aad32f88ff5b5b70a68291a7-1616487572258" ukl:CommentaryRef="key-265b5ce0aad32f88ff5b5b70a68291a7">
<noteRef uk:name="commentary" href="#key-265b5ce0aad32f88ff5b5b70a68291a7" class="commentary"/>
(6)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-265b5ce0aad32f88ff5b5b70a68291a7-1616487572258" ukl:CommentaryRef="key-265b5ce0aad32f88ff5b5b70a68291a7">This paragraph applies only where the earnings of a self-employed earner have the meaning given by paragraph 3 of this Schedule.</ins>
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-5A" class="schProv1">
<num>
<ins class="first" ukl:ChangeId="key-ce662fde1743264ba4c3409c41fd0dd3-1616487714010" ukl:CommentaryRef="key-ce662fde1743264ba4c3409c41fd0dd3">
<noteRef uk:name="commentary" href="#key-ce662fde1743264ba4c3409c41fd0dd3" class="commentary"/>
5A.
</ins>
</num>
<subparagraph eId="schedule-1-paragraph-5A-1">
<num>
<ins ukl:ChangeId="key-ce662fde1743264ba4c3409c41fd0dd3-1616487714010" ukl:CommentaryRef="key-ce662fde1743264ba4c3409c41fd0dd3">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-ce662fde1743264ba4c3409c41fd0dd3-1616487714010" ukl:CommentaryRef="key-ce662fde1743264ba4c3409c41fd0dd3">Subject to sub-paragraph (2) of this paragraph, the earnings of a self-employed earner may be determined in accordance with the provisions of paragraph 2A only where the total taxable profits concerned relate to a period of not less than 6, and not more than 15 months, which terminated not more than 24 months prior to the relevant week;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5A-2">
<num>
<ins ukl:ChangeId="key-ce662fde1743264ba4c3409c41fd0dd3-1616487714010" ukl:CommentaryRef="key-ce662fde1743264ba4c3409c41fd0dd3">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-ce662fde1743264ba4c3409c41fd0dd3-1616487714010" ukl:CommentaryRef="key-ce662fde1743264ba4c3409c41fd0dd3">Where there is more than one total taxable profit figure which would satisfy the conditions set out in sub-paragraph (1), the earnings calculation shall be based upon the figure pertaining to the latest such period.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5A-3">
<num>
<ins ukl:ChangeId="key-ce662fde1743264ba4c3409c41fd0dd3-1616487714010" ukl:CommentaryRef="key-ce662fde1743264ba4c3409c41fd0dd3">(3)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-ce662fde1743264ba4c3409c41fd0dd3-1616487714010" ukl:CommentaryRef="key-ce662fde1743264ba4c3409c41fd0dd3">Where, in the opinion of the child support officer, information as to the total taxable profits of the self-employed earner which would satisfy the criteria set out in sub-paragraphs (1) and (2) of this paragraph does not accurately reflect the normal weekly earnings of the self-employed earner, the earnings of that earner can be calculated by reference to the provisions of paragraphs 3 and 5 of this Schedule</ins>
</p>
</content>
</subparagraph>
</paragraph>
</chapter>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>