SCHEDULES

SCHEDULE 11 CHILDREN’S TAX CREDIT: BABY RATE: SUPPLEMENTARY

6Change of circumstances

1

Paragraph 8 (change of circumstances) is amended as follows.

2

In sub-paragraph (4) (periods before and after change to be treated as years of assessment for certain purposes), after “section 257AA” insert “ (except subsection (4A)) ”.

3

After sub-paragraph (5) (apportionment of amounts) insert—

5A

If the child is a qualifying baby the references in sub-paragraph (5) above to the amount specified in section 257AA(2) are to the higher amount applicable by virtue of subsection (2A) of that section.