Valid from 08/10/2012
Valid from 10/12/2012
3E+W+SFor paragraph 2 (basic rate) substitute—
“2(1)Subject to sub-paragraph (2), the basic rate is the following percentage of the non-resident parent's gross weekly income—
12% where the non-resident parent has one qualifying child;
16% where the non-resident parent has two qualifying children;
19% where the non-resident parent has three or more qualifying children.
(2)If the gross weekly income of the non-resident parent exceeds £800, the basic rate is the aggregate of the amount found by applying sub-paragraph (1) in relation to the first £800 of that income and the following percentage of the remainder—
9% where the non-resident parent has one qualifying child;
12% where the non-resident parent has two qualifying children;
15% where the non-resident parent has three or more qualifying children.
(3)If the non-resident parent also has one or more relevant other children, gross weekly income shall be treated for the purposes of sub-paragraphs (1) and (2) as reduced by the following percentage—
12% where the non-resident parent has one relevant other child;
16% where the non-resident parent has two relevant other children;
19% where the non-resident parent has three or more relevant other children.”
Commencement Information
I1Sch. 4 para. 3 partly in force; Sch. 4 para. 3 not in force at Royal Assent see s. 62; Sch. 4 para. 3 in force for certain purposes at 10/12/2012 by S.I. 2012/3042, art. 2(b)