SCHEDULES
F1F1F2Schedule 13B Children’s Tax Credit
Sch. 13B inserted (with effect in accordance with s. 30(5) of the amending Act) by Finance Act 1999 (c. 16), s. 30(2), Sch. 3
Child living with more than one adult: married and unmarried couples
3
1
This paragraph applies if no part of either partner’s income for the year falls within section 1(2)(b).
2
If the lower-earning partner makes a claim for a children’s tax credit for the year in respect of a relevant child—
a
paragraph 2 above shall not apply, and
b
in calculating the credit for each partner, the amount mentioned in section 257AA(2) shall be halved.
F32A
If a relevant child is a qualifying baby the reference in sub-paragraph (2)(b) above to the amount mentioned in section 257AA(2) is to the higher amount applicable by virtue of subsection (2A) of that section.
3
If the partners make an election under this sub-paragraph—
a
paragraph 2 above shall not apply, and
b
the higher-earning partner shall not be entitled to a children’s tax credit for the year in respect of a relevant child.
Sch. 13B repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with arts. 3-5)