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PART II CALCULATION OR ESTIMATION OF CHILD SUPPORT MAINTENANCE

[F1Assessable income: [F2working families' tax credit] or [F3disabled person’s tax credit] paid to or in respect of a parent with care or an absent parent

10A.(1) Subject to paragraph (2), where [F2working families' tax credit] or [F3disabled person’s tax credit] is paid to or in respect of a parent with care or an absent parent, that parent shall, for the purposes of Schedule 1 to the Act, be taken to have no assessable income.

(2) Paragraph (1) shall apply to an absent parent only if—

(a)he is also a parent with care; and

(b)either—

(i)a maintenance assessment in respect of a child in relation to whom he is a parent with care is in force; or

(ii)the [F4Secretary of State] is considering an application for such an assessment to be made.]