# Finance Act 1996, Paragraph 18

Extent: E+W+S+N.I.

In section 261A(1) of the Taxes Act 1988 (person who proves that a qualifying child is resident with him in the year in which he and his wife separate is entitled to relief) for “who proves that a qualifying child is resident with him” there shall be substituted “ with whom a qualifying child is resident ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.