Paragraph 3
To determine gross income there shall, subject to paragraph 4, be taken into account the annual income from all sources of both parents determined for the purpose of these Regulations on the basis of income (on a weekly or other period basis as the case may be) at the time of determination;
Provided that:
all payments made under sections 134(1) and (2) and 136(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992f1 and sections 62, 64(9) and (10), 74(4), 146 and 147 of the Social Security Administration (Northern Ireland) Act 1992f2 and gifts from charitable funds shall be disregarded; and
where any attendance allowance under sections 64 to 67 of, any care component of a disability living allowance under section 72 of, any constant attendance allowance under section 104 of, any disablement pension under section 103 of, and paragraph 9 of Schedule 7 to, any unemployability supplement under paragraph 2 of Schedule 7 to, and any exceptionally severe disablement allowance under section 105 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 are payable, the first £10·00 a week of the aggregate income from those sources shall be disregarded.