# The Child Support (Maintenance Calculations and Special Cases) Regulations (Northern Ireland) 2001, Paragraph 8: Figures calculated using gross receipts less deductions

Extent: N.I.

(1) Where—
(a) the conditions of paragraph 7(6) are not satisfied; or
(b) the Department accepts that it is not reasonably practicable for the self-employed earner to provide information relating to his gross earnings from self-employment in the forms submitted to, or as issued or revised by, the Inland Revenue; ...
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
net income means in the case of employment as a self-employed earner his earnings calculated by reference to the gross receipts in respect of employment which are of a type which would be taken into account under paragraph 7(1) less the deductions provided for in sub-paragraph (2).
(2) The deductions to be taken from the gross receipts to calculate net earnings for the purposes of this paragraph are—
(a) any expenses which are reasonably incurred and are wholly and exclusively defrayed for the purposes of the earner’s business in the period by reference to which his earnings are determined under paragraph 9(2) or (3);
(b) any value added tax paid in the period by reference to which his earnings are determined in excess of value added tax received in that period;
(c) any amount in respect of income tax determined in accordance with sub-paragraph (4);
(d) any amount of National Insurance contributions determined in accordance with sub-paragraph (4); and
(e) any premium paid by the non-resident parent in respect of a retirement annuity contract or a personal pension scheme or, where that scheme is intended partly to provide a capital sum to discharge a mortgage or a charge secured upon the parent’s home, 75 per centum of contributions payable.
(3) For the purposes of sub-paragraph (2)(a)—
(a) such expenses include—
(i) repayment of capital on any loan used for the replacement, in the course of business, of equipment or machinery, or the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair;
(ii) any income expended in the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair, and
(iii) any payment of interest on a loan taken out for the purposes of the business;
(b) such expenses do not include—
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) any capital expenditure;
(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iv) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(v) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(vi) any expenses incurred in providing business entertainment, or
(vii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) For the purposes of sub-paragraph (2)(c) and (d), the amounts in respect of income tax and National Insurance contributions to be deducted from the gross receipts shall be determined in accordance with paragraph 7(4) and (5) as if in paragraph 7(4) references to gross earnings were references to taxable earnings and in this sub-paragraph “taxable earnings” means the gross receipts of the earner less the deductions mentioned in sub-paragraph (2)(a) and (b).
(5) Where the person is a self-employed earner in the Republic of Ireland the amounts to be deducted for income tax and social security contributions shall be such amounts as in the opinion of the Department would have been deducted had the person been employed in Northern Ireland.

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Source: https://www.legislation.gov.uk/nisr/2001/18/schedule/paragraph/8 (the official version)
Page: https://openlegislation.uk/child-support-maintenance-calculations-and-special-cases-regulations-northern-ireland-2001/schedule/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.