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Regulation 40 Current income from a pensionI1

Northern Ireland

The non-resident parent’s current income from a pension is to be calculated as the weekly average, over such period as the Department considers appropriate, of amounts received by the non-resident parent from a pension or annuity or other income (excluding UK social security pensions) of a kind that would be charged to tax under Part 9 of the Earnings and Pensions Act.

Annotations

Commencement

I1

Reg. 40 comes into force in accordance with reg. 1