These Regulations may be cited as the Child Support Maintenance Calculation Regulations 2012 and come into force in relation to a particular case on the day on which paragraph 2 of Schedule 4 to the Child Maintenance and Other Payments Act 20083 (calculation by reference to gross weekly income) comes into force in relation to that type of case.

In these Regulations—

• “the 1991 Act” means the Child Support Act 1991;

• “contributory employment and support allowance” means an allowance to which a person is entitled under section 1(2)(a) of the Welfare Reform Act 20074;

• “capped amount” means the figure specified in paragraph 10(3) of Schedule 1 to the 1991 Act (or in that sub-paragraph as modified by regulations under paragraph 10A of Schedule 1 to the 1991 Act5);

• “couple” has the meaning given by paragraph 10C(5) of Schedule 1 to the 1991 Act;

• “current income” has the meaning given in regulation 37;

• “the flat rate” means the flat rate of child support maintenance payable under paragraph 4 of Schedule 1 to the 1991 Act;

• “gross weekly income” means income calculated under Chapter 1 of Part 4;

• “historic income ” has the meaning given in regulation 35;

• “HMRC” means Her Majesty’s Revenue and Customs;

• “the HMRC figure” has the meaning given in regulation 36;

• “income support” means support to which a person is entitled under section 124 of the Social Security Contributions and Benefits Act 19926;

• “initial effective date” has the meaning given in regulation 12;

• “ITEPA” means the Income Tax (Earnings and Pensions) Act 20037;

• “ITTOIA” means the Income Tax (Trading and Other Income) Act 20058;

• “local authority” means, in relation to England, a county council, a district council, a London borough council, the Common Council of the City of London or the Council of the Isles of Scilly and, in relation to Wales, a county council or a county borough council and, in relation to Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 19949;

• “net pay arrangements” means arrangements for relief in respect of pension contributions under section 193 of the Finance Act 200410;

• “the nil rate” means the nil rate of child support maintenance payable under paragraph 5 of Schedule 1 to the 1991 Act;

• “partner” has the meaning given by paragraph 10C(4) of Schedule 1 to the 1991 Act;

• “party”, in relation to a maintenance calculation in force or an application for a maintenance calculation, means the non-resident parent, the person with care and, in the case of an application by a child under section 7 of the 1991 Act or a maintenance calculation made in response to such an application, the child in question;

• “the PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 200311;

• “qualifying lender” has the meaning given to it in section 376(4) of the Income and Corporation Taxes Act 198812;

• “the reduced rate” means the reduced rate of child support maintenance payable under paragraph 3 of Schedule 1 to the 1991 Act;

• “relievable pension contributions” has the meaning given by section 188(2) of the Finance Act 2004;

• “review date” has the meaning given in regulation 19;

• “self-assessment return” means a return which an individual is required to make and deliver under section 8 of the Taxes Management Act 197013;

• “supersession decision” means a decision made under section 17 of the 1991 Act superseding a decision mentioned in subsection (1) of that section;

• “state pension credit” means the benefit payable in accordance with section 1 (entitlement) of the State Pension Credit Act 200214;

• “tax year” has the meaning given by section 4 of the Income Tax Act 200715;

• “Tribunal Procedure Rules” means the Tribunal Procedure (First-tier Tribunal) (Social (Entitlement Chamber) Rules 200816; and

• “UK social security pension” means a pension to which section 577 of ITEPA applies17.

In these Regulations “calculation decision” means a decision of the Secretary of State under section 11 (the maintenance calculation), section 16 (revision) or section 17 (supersession) of the 1991 Act determining the amount of child support maintenance to be fixed in accordance with Part 1 of Schedule 1 to that Act.

Information required for the purposes of making a calculation decision or a decision in relation to an application for a variation is the information applicable at the date from which that decision (assuming that the decision was a decision to make or amend a maintenance calculation) would have effect.

Where a calculation decision or a decision in relation to an application for a variation results in a fraction of a penny, that is to be treated as a penny if it is either one half or exceeds one half, and otherwise it is to be disregarded.