Yn ddilys o 27/07/1999
6(1)This paragraph applies to a child for a year of assessment if—
(a)he is resident with two or more persons at the same time or at different times during the year,
(b)he is a qualifying child in relation to two or more of those persons, and
(c)paragraphs 2 to 5 above do not apply in relation to him in that year.
(2)The persons in relation to whom the child is a qualifying child are referred to in this paragraph as the taxpayers.
(3)None of the taxpayers shall be entitled to a children’s tax credit for the year of assessment by virtue of the residence of any child to whom this paragraph applies except in accordance with the following provisions of this paragraph.
(4)If a taxpayer claims a children’s tax credit for the year of assessment by virtue of the residence of any child to whom this paragraph applies, for the amount mentioned in section 257AA(2) (before any reduction) there shall be substituted his allotted proportion of that amount.
(5)A taxpayer’s allotted proportion is—
(a)such proportion as may be agreed between him and the other taxpayers, or
(b)in default of agreement, a proportion which is assigned to him by the Commissioners.
(6)For the purposes of sub-paragraph (5) above—
(a)a proportion may be 100 per cent.,
(b)the sum of the proportions shall not exceed 100 per cent., and
(c)“the Commissioners” means such body of General Commissioners, being the General Commissioners for a division in which one of the taxpayers resides, as the Board may direct or, if none of the taxpayers resides in the United Kingdom, the Special Commissioners.
(7)Where a person—
(a)is a member of more than one set of taxpayers in relation to whom this paragraph applies for a year of assessment,
(b)has more than one allotted proportion under this paragraph for the year, and
(c)claims a children’s tax credit for the year,
for the amount mentioned in section 257AA(2) (before any reduction) there shall be substituted the aggregate of his allotted proportions of that amount (not exceeding 100 per cent.).
(8)Where—
(a)a taxpayer makes a claim under section 257AA, and
(b)it appears that an allotted proportion will need to be assigned to him under sub-paragraph (5)(b) above for that purpose,
the Board may direct that the claim shall be dealt with, and the assignment shall be made, by a specified body of Commissioners which could be directed under sub-paragraph (6)(c) above to make the assignment; and where a direction is given no other body of Commissioners shall have jurisdiction to determine the claim.
(9)For the purposes of any assignment to a taxpayer under sub-paragraph (5)(b) above—
(a)the Commissioners shall hear and determine the case in the same manner as an appeal, and
(b)any of the taxpayers shall be entitled to appear and be heard by the Commissioners or to make representations to them in writing.