Paragraph 26
Where F1the Secretary of State is satisfied—
that a person has performed a service either—
without receiving any remuneration in respect of it; or
for remuneration which is less than that normally paid for that service;
that the service in question was for the benefit of—
another person who is not a member of the same family as the person in question; or
a body which is neither a charity nor a voluntary organisation;
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;
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
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.
Annotations
Textual amendments
- F1
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)
Notes on the whole SI
Textual amendments
- F1
Regulations revoked (coming into force in accordance with reg. 1(4) of the amending S.I.) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 2012 (S.I. 2012/2785), reg. 10(b)
- F2
regulations revoked (3.3.2003 for specified purposes) by The Child Support (Maintenance Calculations and Special Cases) Regulations 2000 (S.I. 2001/155), reg. 15(1) (with reg. 15(2)-(4))