Paragraph 5 DeductionsF1I1
Northern Ireland
The deductions to be taken from gross earnings to calculate net income for the purposes of this Part are any amount deducted from those earnings by way of—
income tax;
primary Class 1 contributions under the Contributions and Benefits Act or under the Great Britain Contributions and Benefits Act; or
any sums paid by the non-resident parent towards an occupational pension scheme or personal pension scheme or, where that scheme is intended partly to provide a capital sum to discharge a mortgage secured upon that parent’s home, 75 per centum of any such sums.
For the purposes of sub-paragraph (1)(a) F2except for cases falling within sub-paragraph (3), amounts deducted by way of income tax shall be the amounts actually deducted, including in respect of payments which are not included as earnings in paragraph 4.
For the purposes of sub-paragraph (1)(a), where an employed earner is gainfully employed outside of the United Kingdom, amounts deducted by way of income tax shall be—
the amounts actually deducted in respect to income tax applicable to the income in question, whether that is paid in full in Northern Ireland or outside Northern Ireland, or partly paid both in Northern Ireland and outside of Northern Ireland; or
where insufficient or unreliable evidence or information is provided by the non-resident parent as to the actual amounts deducted, the amounts that would have been deducted had that employed earner been gainfully employed in Northern Ireland.
For the purposes of sub-paragraph(1)(b), where an employed earner is gainfully employed outside the United Kingdom, amounts deducted by way of primary Class 1 contributions shall be the amounts actually deducted under the Contributions and Benefits Act or under the Great Britain Contributions and Benefits Act and amounts actually deducted outside the United Kingdom for payments of a similar nature.
Annotations
Textual amendments
- F1
Regulations revoked (coming into operation in accordance with reg. 1(1)(c) of the amending Rule) by The Child Support (Meaning of Child and New Calculation Rules) (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/438), regs. 1(1)(c), 9(2), Sch.; S.R. 2012/440, art. 2(1)
- F2
Words in Sch. para. 5(2) inserted (30.4.2012) by The Child Support (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/163), regs. 1, 5(3)(a)(i)
- F3
Sch. para. 5(3)(4) substituted for Sch. para. 5(3) (30.4.2012) by The Child Support (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/163), regs. 1, 5(3)(a)(ii)
Commencement
- I1
Sch. para. 5 comes into operation in accordance with reg. 1(1)(a)