Regulation 5 Amendment of the Child Support (Maintenance Calculations and Special Cases) Regulations 2000

for the title “Figures submitted to the Inland Revenue”, substitute “Net weekly income of non-resident parent as a self-employed earner”;

for sub-paragraph (1) substitute—

“(1)

Subject to sub-paragraph (6) and to paragraph 8, the net weekly income of the non-resident parent as a self-employed earner shall be his gross earnings less the deductions to which sub-paragraph (3) applies.”;

after sub-paragraph (1) insert—

“(1A)

In this paragraph and paragraph 8 a person’s “gross earnings” are his taxable profits calculated in accordance with Part 2 of the Income Tax (Trading and Other Income) Act 2005.”;

for sub-paragraph (2) substitute—

“(2)

The non-resident parent shall provide to the Secretary of State on demand a copy of—

(a)

any tax calculation notice issued to him by Her Majesty’s Revenue and Customs; and

(b)

any revised tax calculation notice issued to him by Her Majesty’s Revenue and Customs.”;

and

omit sub-paragraph (7).

in sub-paragraph (1)—

in sub-paragraph (3)(b) omit sub-paragraphs (i), (iii), (iv), (v) and (vii).