Regulation 40 Deduction for pension contributions relievable at sourceI1

Where the non-resident parent—

(a)

has current income from self-employment or as an employee or office-holder at the effective date of the relevant calculation decision; and

(b)

makes relievable pension contributions which are not taken into account under regulation 38(5),

there is to be deducted from the sum of any amounts calculated in accordance with regulation 38 or 39 (current income as an employee, current income from self-employment) an amount determined by the Secretary of State as representing the weekly average of those contributions.

Annotations

Commencement

I1: Reg. 40 wholly in force; reg. 40 not in force at made date; reg. 40 in force at 29.7.2013 for certain purposes and reg. 40 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