{
  "url": "https://openlegislation.uk/child-support-maintenance-calculations-and-special-cases-regulations-2000/schedule/paragraph-11",
  "json_url": "https://openlegislation.uk/child-support-maintenance-calculations-and-special-cases-regulations-2000/schedule/paragraph-11.json",
  "legislation": "uksi/2001/155",
  "legislation_title": "The Child Support (Maintenance Calculations and Special Cases) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/child-support-maintenance-calculations-and-special-cases-regulations-2000",
  "path": "schedule/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": "working tax credit",
  "text": "(1) Subject to sub-paragraph (2), payments by way of working tax credit ..., 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.\n(2) Where working tax credit is payable and the amount which is payable has been calculated by reference to the earnings of the non-resident parent and another person—\n(a) where during the period which is used by the Inland Revenue to calculate his income the 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;\n(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\n(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.\n(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.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 11 in force at 18.1.2001 in accordance with, see reg. 1(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/155/schedule/paragraph/11",
    "retrieved_at": "2026-10-29T08:06:48.410237+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."
}