# The Child Support (Maintenance Assessments and Special Cases) Regulations 1992, Paragraph 43


Any amount by way of a refund of income tax deducted from profits or emoluments chargeable to income tax under Schedule D or Schedule E.

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Source: https://www.legislation.gov.uk/uksi/1992/1815/schedule/2/paragraph/43 (the official version)
Page: https://openlegislation.uk/child-support-maintenance-assessments-and-special-cases-regulations-1992/schedule-2/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.