Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 10 U.K. Social security income

[F1 CHAPTER 8 U.K. High income child benefit charge

Textual Amendments

F1 Pt. 10 Ch. 8 inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 1

681H Other interpretation provisions U.K.

(1) This section applies for the purposes of this Chapter.

(2) “Adjusted net income” of a person for a tax year means the person's adjusted net income for that tax year as determined under section 58 of ITA 2007.

(3) “Week” means a period of 7 days beginning with a Monday; and a week is in a tax year if (and only if) the Monday with which it begins is in the tax year.]