Schedule 13B Children’s Tax Credit
Combined cases
7
(1)
This paragraph applies where a child is a relevant child for the purposes of paragraphs 2 to 5 above in a year of assessment and—
(a)
he is a relevant child for the year in relation to more than one pair of partners, or
(b)
paragraph 6 above would apply to him for the year but for the fact that he is a relevant child for the purposes of paragraphs 2 to 5 above.
(2)
Where this paragraph applies—
(a)
paragraph 6 above shall apply, but with each pair of partners for the purposes of paragraphs 2 to 5 above being treated as a single taxpayer, and
(b)
paragraphs 2 to 5 above shall apply in relation to each pair of partners, taking for the amount mentioned in section 257AA(2) (before any reduction) the amount substituted by virtue of paragraph 6 above.
F1(3)
Where paragraph 6(4A) or (7A) above applies, the reference in sub-paragraph (2) above to the amount mentioned in section 257AA(2) is to the higher amount applicable by virtue of subsection (2A) of that section.