Paragraph 4

any income tax paid or payable on income treated under the provisions of this Schedule as the person’s income;

the amount estimated to have been paid by way of contributions under the 1992 Act or any scheme made under that Act in the calendar month immediately preceding the date of application for children’s legal aid;

when it would be reasonable to do so, an amount to provide for the care of any dependent child living with the person concerned during the time that person is absent from the home by reason of employment; and

the amount of any contribution paid, whether under a legal obligation or not, to an occupational pension scheme within the meaning of the Social Security Pensions Act 1975^f1 or to a personal pension scheme within the meaning of section 1 of the Pension Schemes Act 1993^f2.