http://www.legislation.gov.uk/uksi/1992/1815/schedule/2/paragraph/37The Child Support (Maintenance Assessments and Special Cases) Regulations 1992texttext/xmlenFAMILY LAW;CHILD SUPPORTStatute Law Database2024-05-03Expert Participation2022-07-01 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. SCHEDULE 2 AMOUNTS TO BE DISREGARDED WHEN CALCULATING OR ESTIMATING N and M37Where a person receives income under an annuity purchased with a loan which satisfies the following conditions—athat loan was made as part of a scheme under which not less than 90 per centum of the proceeds of the loan were applied to the purchase by the person to whom it was made of an annuity ending with his life or with the life of the survivor of two or more persons (in this paragraph referred to as “the annuitants") who include the person to whom the loan was made;bthat the interest on the loan is payable by the person to whom it was made or by one of the annuitants;cthat at the time the loan was made the person to whom it was made or each of the annuitants had attained the age of 65;dthat the loan was secured on a dwelling in Great Britain and the person to whom the loan was made or one of the annuitants owns an estate or interest in that dwelling; andethat the person to whom the loan was made or one of the annuitants occupies the dwelling on which it was secured as his home at the time the interest is paid,the amount, calculated on a weekly basis equal to—iwhere, or insofar as, section 26 of the Finance Act 1982 (deduction of tax from certain loan interest) applies to the payments of interest on the loan, the interest which is payable after the deduction of a sum equal to income tax on such payments at the basic rate for the year of assessment in which the payment of interest becomes due;iiin any other case the interest which is payable on the loan without deduction of such a sum.1982 c.39.
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<dc:title>The Child Support (Maintenance Assessments and Special Cases) Regulations 1992</dc:title>
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<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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<Title> AMOUNTS TO BE DISREGARDED WHEN CALCULATING OR ESTIMATING N and M</Title>
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<Text>Where a person receives income under an annuity purchased with a loan which satisfies the following conditions—</Text>
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<Text>that loan was made as part of a scheme under which not less than 90 per centum of the proceeds of the loan were applied to the purchase by the person to whom it was made of an annuity ending with his life or with the life of the survivor of two or more persons (in this paragraph referred to as “the annuitants") who include the person to whom the loan was made;</Text>
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<Text>the amount, calculated on a weekly basis equal to—</Text>
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where, or insofar as, section 26 of the Finance Act 1982
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(deduction of tax from certain loan interest) applies to the payments of interest on the loan, the interest which is payable after the deduction of a sum equal to income tax on such payments at the basic rate for the year of assessment in which the payment of interest becomes due;
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<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c00086" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39">1982 c.39</Citation>
.
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