Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 1 U.K. High income child benefit charge

Consequential amendments U.K.

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),”.