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Paragraph 11 working tax creditF2I1

England, Wales and Scotland

(1)

Subject to F1sub-paragraph (2), payments by way of working tax credit F3..., shall be treated as the income of the non-resident parent where he has qualified for them by his engagement in, and normal engagement in, remunerative work, at the rate payable at the effective date.

(2)

Where working tax credit is payable and the amount which is payable has been calculated by reference to F4the earnings of the non-resident parent and another person—

(a)

where during the period which is used by the Inland Revenue to calculate his income F5the earnings F6... 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;

(b)

where during that period the 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

(c)

where during that period the 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.

F7(2A)

For the purposes of this paragraph, “earnings” means the employment income and the income from self-employment of the non-resident parent and the other person referred to in sub-paragraph (2), as determined for the purposes of their entitlement to working tax credit.

F8(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Words in Sch. para. 11(1) substituted (6.4.2003) by The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 8(4)(c)(ii)(aa)

F2

Words in Sch. para. 11 substituted (6.4.2003) by The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 8(4)(c)(i)

F3

Words in Sch. para. 11(1) omitted (6.4.2003) by virtue of The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 8(4)(c)(ii)(bb)

F4

Words in Sch. para. 11(2) substituted (6.4.2003) by The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 8(4)(c)(iii)(aa)

F5

Words in Sch. para. 11(2) substituted (6.4.2003) by The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 8(4)(c)(iii)(bb)

F6

Words in Sch. para. 11(2)(a) omitted (6.4.2003) by virtue of The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 8(4)(c)(iii)(cc)

F7

Sch. para. 11(2A) inserted (6.4.2003) by The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 8(4)(c)(iv)

F8

Sch. para. 11(3) omitted (6.4.2003) by virtue of The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 8(4)(c)(v)

Commencement

I1

Sch. para. 11 in force at 18.1.2001 in accordance with, see reg. 1(4)

Notes on the whole SI

Textual amendments

F1

Regulations revoked for certain cases only (coming into force in accordance with reg. 1(4) of the amending S.I.) by The Child Support (Meaning of Child and New Calculation Rules) (Consequential and Miscellaneous Amendment) Regulations 2012 (S.I. 2012/2785), regs. 1(4), 10(e)