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PART 2 N.I.DETERMINATIONS IN RESPECT OF AN INDIVIDUAL'S FINANCIAL RESOURCES

CHAPTER 4N.I.CALCULATION OF INCOME – REPRESENTATION (HIGHER COURTS)

General discretion to disregard incomeN.I.

43.  In calculating the disposable income of the person concerned from any source, there shall be disregarded such amount (if any) as the assessing authority considers reasonable, having regard to the nature of the income or to any other circumstances of the case.