The income of the individual must be taken to be—
the gross amount the individual has earned or will earn;
the gross amount of any entitlements that have accrued, or will accrue, to the individual; and
any other gross sums from any source which the individual has received, or is likely to receive,
in cash or in kind, during the period of calculation (referred to in regulation 14(2) and (3)), but in calculating such income the Director may have regard to the average income of the individual during such other period as the Director considers appropriate.