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Paragraph 11 Working tax creditF1F3I1

Northern Ireland

(1)

Subject to F2sub-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 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.

(F72A)

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

Regulations revoked (coming into operation in accordance with reg. 1(1)(c) of the amending Rule) by The Child Support (Meaning of Child and New Calculation Rules) (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/438), regs. 1(1)(c), 9(2), Sch.; S.R. 2012/440, art. 2(1)

F2

Words in Sch. para. 11(1) substituted (6.4.2003) by The Child Support and Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2003 (S.R. 2003/84), regs. 1(d), 9(4)(c)(ii)

F3

Words in Sch. para. 11 substituted (6.4.2003) by The Child Support and Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2003 (S.R. 2003/84), regs. 1(d), 9(4)(c)(i)

F4

Words in Sch. para. 11(2) substituted (6.4.2003) by The Child Support and Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2003 (S.R. 2003/84), regs. 1(d), 9(4)(c)(iii)(aa)

F5

Words in Sch. para. 11(2) substituted (6.4.2003) by The Child Support and Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2003 (S.R. 2003/84), regs. 1(d), 9(4)(c)(iii)(bb)

F6

Words in Sch. para. 11(2)(a) omitted (6.4.2003) by virtue of The Child Support and Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2003 (S.R. 2003/84), regs. 1(d), 9(4)(c)(iii)(cc)

F7

Sch. para. 11(2A) inserted (6.4.2003) by The Child Support and Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2003 (S.R. 2003/84), regs. 1(d), 9(4)(c)(iv)

F8

Sch. para. 11(3) omitted (6.4.2003) by virtue of The Child Support and Social Security (Miscellaneous Amendments) Regulations (Northern Ireland) 2003 (S.R. 2003/84), regs. 1(d), 9(4)(c)(v)

Commencement

I1

Sch. para. 11 comes into operation in accordance with reg. 1(1)(a)