Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance Act 2012, Paragraph 6.
6(1)ITA 2007 is amended as follows.U.K.
(2)In section 1 (overview of the Income Tax Acts), in subsection (1)(a), after “social security income” insert “ and makes provision for the high income child benefit charge ”.
(3)In section 30 (additional tax), in subsection (1), after “section 809ZO (tainted charity donations by trustees: charge to tax),” insert—
“Chapter 8 of Part 10 of ITEPA 2003 (high income child benefit charge),”.
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