# The Child Support (Maintenance Calculations and Special Cases) Regulations 2000, Paragraph 13: Disabled Person’s Tax Credits


Payments made by way of disabled person’s tax credit under section 129 of the Contributions and Benefits Act to a non-resident parent shall be treated as the income of the non-resident parent at the rate payable at the effective date.

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Source: https://www.legislation.gov.uk/ukdsi/2000/0110188624/schedule/paragraph/13 (the official version)
Page: https://openlegislation.uk/draft-child-support-maintenance-calculations-and-special-cases-regulations-2000/schedule/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.