{
  "url": "https://openlegislation.uk/child-support-maintenance-assessments-and-special-cases-regulations-1992/regulation-10A",
  "json_url": "https://openlegislation.uk/child-support-maintenance-assessments-and-special-cases-regulations-1992/regulation-10A.json",
  "legislation": "uksi/1992/1815",
  "legislation_title": "The Child Support (Maintenance Assessments and Special Cases) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/child-support-maintenance-assessments-and-special-cases-regulations-1992",
  "path": "regulation/10A",
  "kind": "regulation",
  "number": "10A",
  "heading": "Assessable income: working tax credit paid to or in respect of a parent with care or an absent parent",
  "text": "(1) Subject to paragraph (2), where working 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.\n(2) Paragraph (1) shall apply to an absent parent only if—\n(a) he is also a parent with care; and\n(b) either—\n(i) a maintenance assessment in respect of a child in relation to whom he is a parent with care is in force; or\n(ii) the Secretary of State is considering an application for such an assessment to be made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 10A added (13.1.1997) by The Child Support (Miscellaneous Amendments) (No. 2) Regulations 1996 (S.I. 1996/3196), regs. 1(1), 11"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1815/regulation/10A",
    "retrieved_at": "2026-10-29T14:18:27.747658+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}