Finance Act 1994 (c. 9) Finance Act 1994 (c. 9) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 13 para. 103 repealed by Welfare Reform Act 2012 Sch. 14 Pt. 1 Sch. 13 para. 96 repealed by Child Maintenance and Other Payments Act 2008 Sch. 8 Sch. 13 para. 97 repealed by Child Maintenance and Other Payments Act 2008 Sch. 8 113Paragraph 113 114Paragraph 114 115Paragraph 115 116Paragraph 116 Finance Act 1994 (c. 9)