Made | 27th July 2007 | ||
Coming into operation | 1st August 2007 |
(3) In regulation 3(2)(h)[5] (purposes for which information or evidence may be required) omit—
Amendment of the Child Support (Maintenance Assessments and Special Cases) Regulations
3.
—(1) Schedule 1 (calculation of N and M) to the Child Support (Maintenance Assessments and Special Cases) Regulations (Northern Ireland) 1992[6] is amended as follows.
(2) In paragraph 2A[7] (earnings of a self-employed earner)—
(3) Omit paragraph 2B[8].
(4) For paragraph 2C substitute—
(5) In paragraph 3(4)(b) omit sub-heads (i), (iii), (iv), (v) and (vii).
(6) In paragraph 5A[9]—
Amendment of the Child Support (Collection and Enforcement) Regulations
4.
—(1) The Child Support (Collection and Enforcement) Regulations (Northern Ireland) 1992[10] are amended as follows.
(2) In regulation 22 (appeals against deduction from earnings orders), for paragraph (2) substitute—
(3) In regulation 26[11] (notice of intention to apply for a liability order)—
(4) In regulation 31(1)[12] (disqualification from driving order), omit "having jurisdiction for the area in which the liable person resides".
Amendment of the Child Support (Maintenance Calculations and Special Cases) Regulations
5.
—(1) The Schedule to the Child Support (Maintenance Calculations and Special Cases) Regulations (Northern Ireland) 2001[13] is amended as follows.
(2) In paragraph 7 (figures submitted to the Inland Revenue)—
(e) omit sub-paragraph (7).
(3) In paragraph 8 (figures calculated using gross receipts less deductions)—
(b) in sub-paragraph (3)(b) omit sub-heads (i), (iii), (iv), (v) and (vii).
Revocation
6.
Article 9(9)(c) and (f) of the Social Security (1998 Order) (Commencement No. 6 and Consequential and Transitional Provisions) Order (Northern Ireland) 1999[14] is revoked.
Sealed with the Official Seal of the Department for Social Development on
27th July 2007
L.S.
John O'Neill
A senior officer of the Department for Social Development
The powers exercised to make these Regulations are those contained in the Child Support (Northern Ireland) Order 1991 ("the 1991 Order"). Some of those powers are conferred by provisions of the 1991 Order prior to amendments made by the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 ("the 2000 Act"), which amendments are not fully in operation, and relate to the child support scheme which was in operation prior to 3rd March 2003, and which remains in operation for the purposes of certain cases ("old scheme cases"). Other powers are conferred by provisions of the 1991 Order as amended by the 2000 Act, which relate to the child support scheme provided for by those amendments and which came into operation for the purposes of specified categories of cases on 3rd March 2003 (see the Child Support, Pensions and Social Security (2000 Act) (Commencement No. 9) Order (Northern Ireland) 2003) ("new scheme cases"). Article 16(1) is exercised in these Regulations in both its unamended form for old scheme cases (in regulations 2 and 3), and as amended by the 2000 Act for new scheme cases (in regulations 2 and 5). The amendments to regulation 2 apply equally to old and new scheme cases.
Regulation 2 amends the definition of taxable profits in the Information Regulations to bring it into line with the amendments in regulations 3 and 5.
Regulation 3 amends the Maintenance Assessment and Special Cases Regulations which apply to old scheme cases. It provides a new definition of taxable profits on which the maintenance assessment of a self-employed earner will be based, and which will in general be derived from information supplied by Her Majesty's Revenue and Customs. A self-employed earner's taxable profits will be calculated for child support purposes as they would be for tax purposes – meaning that capital allowances will be deducted from, and balancing charges applied to, gross profits in line with tax legislation. The figure will in general be derived from information supplied to Her Majesty's Revenue and Customs. Where tax information is not available, taxable profits are calculated on a different basis as set out in the amended Regulations.
Regulation 4 amends the Collection and Enforcement Regulations by extending the time limit for making an appeal against a deduction from earnings order or a liability order where the liable person is resident outside the United Kingdom. It also removes a reference to residence as the basis for jurisdiction in relation to a disqualification from driving order.
Regulation 5 makes similar amendments as those made to Regulation 3, to the Maintenance Calculation and Special Cases Regulations.
[2] See Article 8(b) of S.R. 1999 No. 481back
[3] S.R. 1992 No. 339; relevant amending Regulations are S.R. 1999 No. 152 and S.R. 2001 No. 16back
[4] 2005 c. 5. This brings the definition of "taxable profits" for child support purposes into line with the definition for income tax purposes. Capital allowances will be deducted from, and balancing charges applied to, gross profits from self-employment to determine a self-employed person's earningsback
[5] Regulation 3(2)(h) was amended by regulation 2(2) of S.R. 1999 No. 152 and regulation 2(2) and (6)(b) of S.R. 2001 No. 16back
[6] S.R. 1992 No. 341. Relevant amending provisions are S.R. 1999 Nos. 152 and 246 (C. 20) and S.R. 2005 No. 125back
[7] Paragraphs 2A, 2B and 2C were inserted by regulation 4(5)(a) of S.R. 1999 No. 152. Paragraph 2A was amended by Article 9(9)(c) of S.R. 1999 No. 246 (C. 20) and regulation 3(2)(a) of S.R. 2005 No. 125back
[8] Paragraphs 2B and 2C were amended by Article 9(9)(c) of S.R. 1999 No. 246 (C. 20)back
[9] Paragraph 5A was inserted by regulation 4(5)(d) of S.R. 1999 No. 152 and amended by Article 9(9)(f) of S.R. 1999 No. 246 (C. 20)back
[10] S.R. 1992 No. 390. Relevant amending provision is S.R. 2001 No. 15back
[11] Regulation 26 is amended in certain cases by regulation 3(17) of S.R. 2001 No. 15back
[12] Regulation 31 was added by regulation 3(19) of S.R. 2001 No. 15back
[14] S.R. 1999 No. 246 (C. 20)back