- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/07/1998)
- Gwreiddiol (Fel y'i Deddfwyd)
No versions valid at: 31/07/1998
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Income and Corporation Taxes Act 1988, Paragraph 4 is up to date with all changes known to be in force on or before 03 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Yn ddilys o 27/07/1999
4(1)This paragraph applies where—
(a)a partner is entitled to a children’s tax credit for a year of assessment,
(b)the amount by reference to which his credit falls to be calculated (Amount A) exceeds the amount which would be necessary, in accordance with section 256(2), to reduce his liability for the year to income tax on his total income to nil (Amount B), and
(c)he gives notice to an officer of the Board under this paragraph.
(2)Where the other partner would not, by virtue of paragraph 2 or 3 above, be entitled to a children’s tax credit for the year in respect of a relevant child—
(a)he shall be entitled to a children’s tax credit in respect of a relevant child notwithstanding that paragraph, and
(b)the amount by reference to which his credit shall be calculated shall be the amount of the difference between Amount A and Amount B.
(3)In any other case, the difference between Amount A and Amount B shall be added to the amount by reference to which children’s tax credit would otherwise be calculated for the other partner in respect of a relevant child.
(4)A notice under this paragraph—
(a)must be given on or before the fifth anniversary of the 31st January next following the end of the year of assessment to which it relates,
(b)shall be in such form as the Board may determine, and
(c)shall be irrevocable.
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