# The Child Support (Maintenance Calculations and Special Cases) Regulations 2000, Paragraph 11: working tax credit

Extent: E+W+S

(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.
(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—
(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;
(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.
(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.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2001/155/schedule/paragraph/11 (the official version)
Page: https://openlegislation.uk/child-support-maintenance-calculations-and-special-cases-regulations-2000/schedule/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.