Paragraph 4

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

sch. 2 amended by Civil Legal Aid 1990
Sch.2, para 6(a)(b) substituted by Civil Legal Aid 1992 reg.8
Sch.2, para 8A replaced (by paras 8A, 8B) by Civil Legal Aid 1993 reg.5
sch. 2 amended by Civil Legal Aid 1988
sch. 2 amended by Civil Legal Aid 1989
Sch.2, para 11(1)(a)(b) substituted by Civil Legal Aid 1993 reg.2

(1)

In computing the disposable income of the person concerned there shall be deducted the total amount of tax which it is estimated would be payable by the person concerned if his income, as computed in accordance with the foregoing rules of this Schedule (but without taking into account the operation of regulation 11 of these Regulations), were his income for a fiscal year and his liability for tax in that year were to be ascertained by reference to that income and not by reference to his income in any other year or period.

(2)

For the purposes of this rule the tax shall be estimated at the rate provided by and after making all appropriate allowances, deductions or reliefs in accordance with the provisions of the Income Tax Acts in force for the fiscal year current at the date of the application.