Historic income – generalE+W+S
35.—(1) Historic income is determined by—
(a)taking the HMRC figure last requested from HMRC in relation to the non-resident parent;
(b)adjusting that figure where required in accordance with paragraph (3); and
(c)dividing by 365 and multiplying by 7.
(2) A request for the HMRC figure is to be made by the Secretary of State—
(a)for the purposes of a decision under section 11 of the 1991 Act (the initial maintenance calculation) no more than 30 days before the initial effective date; and
(b)for the purposes of updating that figure, no more than 30 days before the review date.
(3) Where the non-resident parent has made relievable pension contributions during the tax year to which the HMRC figure relates and those contributions have not been deducted under net pay arrangements, the HMRC figure is, if the non-resident parent so requests and provides such information as the Secretary of State requires, to be adjusted by deducting the amount of those contributions.
Commencement Information
I1Reg. 35 wholly in force; reg. 35 not in force at made date; reg. 35 in force at 29.7.2013 for certain purposes and reg. 35 in force at 25.11.2013 in so far as not already in force, see reg. 1, SI 2013/1860 and S.I. 2013/2947