SCHEDULES

SCHEDULE 2Transitionals and savings

Part 9Other reliefs

Qualifying maintenance payments: maintenance assessments

101

1

This paragraph applies for the purposes for which, on the day on which this Act comes into force, the amendments to section 347B of ICTA made by paragraph 8(1) and (2) of Schedule 3 to the Child Support, Pensions and Social Security Act 2000 (c. 19) (maintenance assessments superseded by maintenance calculations) do not have effect.

2

Until a day is appointed for any of those purposes under this paragraph, section 454 and 455 have effect for that purpose as if—

a

in section 454(7) and section 455(1)(a), (b), (c) and (3) for “calculation” there were substituted “ assessment ”, and

b

for section 454(8) there were substituted—

8

In this section “maintenance assessment” means a maintenance assessment made under the Child Support Act 1991 or the Child Support (Northern Ireland) Order 1991.

3

The power to appoint a day under this paragraph is exercisable by the Secretary of State by order made by statutory instrument and different days may be appointed for different purposes (including different days for different areas).