Chapter 8 High income child benefit chargeF1
- 681BHigh income child benefit charge
- 681CThe amount of the charge
- 681DExtension of charge in cases where child not living with claimant
- 681ESpecial cases
- 681FAlteration of income limit etc by Treasury order
- 681GMeaning of “partner”
- 681HOther interpretation provisions
Annotations
Textual amendments
- F1
Pt. 10 Ch. 8 inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 1
Notes on Part 10
Textual amendments
- F1
Word in Pt. 10 heading inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 1(2), 5