{
  "url": "https://openlegislation.uk/child-support-miscellaneous-amendments-regulations-northern-ireland-2012/regulation-5",
  "json_url": "https://openlegislation.uk/child-support-miscellaneous-amendments-regulations-northern-ireland-2012/regulation-5.json",
  "legislation": "nisr/2012/163",
  "legislation_title": "The Child Support (Miscellaneous Amendments) Regulations (Northern Ireland) 2012",
  "legislation_url": "https://openlegislation.uk/child-support-miscellaneous-amendments-regulations-northern-ireland-2012",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments of the Child Support (Maintenance Calculations and Special Cases) Regulations",
  "text": "(1) The Child Support (Maintenance Calculations and Special Cases) Regulations (Northern Ireland) 2001 are amended in accordance with paragraphs (2) and (3).\n(2) In regulation 1(2) (citation, commencement and interpretation)—\n(a) for the definition of “employed earner” substitute—\n““employed earner” has the same meaning as in section 2(1)(a) of the Contributions and Benefits Act except that it includes a person—\n(a)gainfully employed in Great Britain;\n(b)to whom Article 41(2A) of the Order applies; and\n(c)gainfully employed outside the United Kingdom if the person's income from that employment is chargeable to tax under the Income Tax (Earnings and Pensions) Act 2003 or would be were it not for any double taxation arrangements under Part 2 of the Taxation (International and Other Provisions) Act 2010 .”; and\n(b) for the definition of “self-employed earner” substitute—\n““self-employed earner” has the same meaning as in section 2(1)(b) of the Contributions and Benefits Act except that it includes a person gainfully employed otherwise than in employed earner's employment (whether or not he is also employed in such employment)—\n(a)in Great Britain; or\n(b)outside the United Kingdom if the person's income from that gainful employment is chargeable to tax under the Income Tax (Trading and Other Income) Act 2005 or would be were it not for any double taxation arrangements made under Part 2 of the Taxation (International and Other Provisions) Act 2010.”.\n(3) In the Schedule (net weekly income)—\n(a) in paragraph 5(deductions)—\n(i) in sub-paragraph (2) after “For the purposes of sub-paragraph (1)(a),” insert “ except for cases falling within sub-paragraph (3), ”.\n(ii) for sub-paragraph (3) substitute—\n“(3) 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—\n(a) 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\n(b) 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.\n(4) 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.”.\n(b) after paragraph 6 (calculation or estimate) insert—\n“Estimate of net weekly income of employed earner where insufficient information available\n6A (1) Where the Department is calculating net weekly income of an employed earner under this Part and the information available in relation to that income is insufficient or unreliable, the Department may estimate that income and, in doing so, may make any assumptions as to any fact.\n(2) Where the Department is satisfied that the non-resident parent is engaged in a particular occupation as an employee, the assumptions referred to in sub-paragraph (1) may include an assumption that the non-resident parent has the average net weekly income of a person engaged in that occupation in the United Kingdom or any part of the United Kingdom.”.\n(c) after paragraph 9 (rules for calculation under paragraph 8) insert—\n“Estimate of net weekly income of self-employed earner where insufficient information available\n9A (1) Where the Department is calculating net weekly income of a self-employed earner under this Part and the information available in relation to that income is insufficient or unreliable, the Department may estimate that income and, in doing so, may make any assumptions as to any fact.\n(2) Where the Department is satisfied that the non-resident parent is engaged in a particular occupation as a self-employed earner, the assumptions referred to in sub-paragraph (1) may include an assumption that the non-resident parent has the average net weekly income of a person engaged in that occupation in the United Kingdom or any part of the United Kingdom.”",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 5 revoked (10.12.2012 for specified purposes) 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. (See SR 2012/440, art. 2(1))"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "S.R. 2001 No. 18; relevant amending Regulations are S.R. 2003 No. 84, S.R. 2004 No. 428 and S.R. 2008 No. 409"
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Paragraph (2A) was inserted by section 21(3) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000"
    },
    {
      "type": "M",
      "label": "M3",
      "text": "2003 c. 1"
    },
    {
      "type": "M",
      "label": "M4",
      "text": "2010 c. 8"
    },
    {
      "type": "M",
      "label": "M5",
      "text": "2005 c. 5"
    },
    {
      "type": "M",
      "label": "M6",
      "text": "Paragraph 6 was amended by regulation 9(4)(a) and (b) of S.R. 2003 No. 84 and regulation 6 of S.R. 2008 No. 409"
    },
    {
      "type": "M",
      "label": "M7",
      "text": "Paragraph 9 was amended by regulation 9(4)(b) of S.R. 2003 No. 84"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2012/163/regulation/5",
    "retrieved_at": "2026-10-29T01:16:15.665318+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}