Regulation 10A Assessable income: working tax credit paid to or in respect of a parent with care or an absent parentF1F4
Subject to paragraph (2), where F2working tax credit is paid to or in respect of a parent with care or an absent parent, that parent shall, for the purposes of Schedule 1 to the Act, be taken to have no assessable income.
Paragraph (1) shall apply to an absent parent only if—
he is also a parent with care; and
either—
a maintenance assessment in respect of a child in relation to whom he is a parent with care is in force; or
the F3Secretary of State is considering an application for such an assessment to be made.
Annotations
Textual amendments
- F1
Reg. 10A added (13.1.1997) by The Child Support (Miscellaneous Amendments) (No. 2) Regulations 1996 (S.I. 1996/3196), regs. 1(1), 11
- F2
Words in reg. 10A(1) substituted (6.4.2003) by The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 6(4)
- F3
Words in reg. 10A(2)(b)(ii) substituted (1.6.1999) by The Social Security Act 1998 (Commencement No. 7 and Consequential and Transitional Provisions) Order 1999 (S.I. 1999/1510), arts. 3(1), 16
- F4
Words in reg. 10A heading substituted (6.4.2003) by The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 6(4)
Notes on the whole SI
Textual amendments
- F1
Regulations revoked (coming into force in accordance with reg. 1(4) of the amending S.I.) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 2012 (S.I. 2012/2785), reg. 10(b)
- F2
regulations revoked (3.3.2003 for specified purposes) by The Child Support (Maintenance Calculations and Special Cases) Regulations 2000 (S.I. 2001/155), reg. 15(1) (with reg. 15(2)-(4))