The Civil Legal Aid (Assessment of Resources) Regulations 1989

3.—(1) The income from a trade, business or gainful occupation other than an employment at a wage or salary shall be deemed to be the profits therefrom which have accrued or will accrue to the person concerned in respect of the period of computation, and, in computing such profits, the assessment officer may have regard to the profits of the last accounting period of such trade, business or gainful occupation for which accounts have been prepared.

(2) In ascertaining the profits under paragraph (1), there shall be deducted all sums necessarily expended to earn those profits, but no deduction shall be made in respect of the living expenses of that person or of any member of his family or household, except in so far as such member of his family or household is wholly or mainly employed in such trade or business and such living expenses form part of his remuneration.