Regulation 34 Historic income – generalI1

Northern Ireland

(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 Department—

(a)

for the purposes of a decision under Article 13 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 Department requires, to be adjusted by deducting the amount of those contributions.

Annotations

Commencement

I1: Reg. 34 comes into force in accordance with reg. 1