# The Child Support (Maintenance Assessments and Special Cases) Regulations 1992, Regulation 10A: Assessable income: working tax credit paid to or in respect of a parent with care or an absent parent


(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.
(2) Paragraph (1) shall apply to an absent parent only if—
(a) he is also a parent with care; and
(b) either—
(i) a maintenance assessment in respect of a child in relation to whom he is a parent with care is in force; or
(ii) the Secretary of State is considering an application for such an assessment to be made.

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Source: https://www.legislation.gov.uk/uksi/1992/1815/regulation/10A (the official version)
Page: https://openlegislation.uk/child-support-maintenance-assessments-and-special-cases-regulations-1992/regulation-10A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.