Paragraph 14B F1
Subject to sub-paragraph (2), payments to a person of working tax credit shall be treated as the income of the parent who has qualified for them by his normal engagement in remunerative work at the rate payable at the effective date.
Where working tax credit is payable and the amount which is payable has been calculated by reference to the earnings of the absent parent and another person—
if during the period which is used to calculate his earnings under paragraph 2 or, as the case may be, paragraph 5, the normal weekly earnings of that parent exceed those of the other person, the amount payable by way of working tax credit shall be treated as the income of that parent;
if during that period the normal weekly earnings of that parent equal those of the other person, half of the amount payable by way of working tax credit shall be treated as the income of that parent; and
if during that period the normal weekly earnings of that parent are less than those of that other person, the amount payable by way of working tax credit shall not be treated as the income of that parent.
Annotations
Textual amendments
- F1
Sch. 1 para. 14B inserted (6.4.2003) by The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 6(6)(d)
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))