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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.]
Textual Amendments
F1Reg. 10A added (13.1.1997) by The Child Support (Miscellaneous Amendments) (No. 2) Regulations 1996 (S.I. 1996/3196), regs. 1(1), 11
F2Words in reg. 10A heading substituted (5.10.1999) by The Social Security and Child Support (Tax Credits) Consequential Amendments Regulations 1999 (S.I. 1999/2566), regs. 1(2), 2(1), Sch. 2 Pt. I
F3Words in reg. 10A heading substituted (5.10.1999) by The Social Security and Child Support (Tax Credits) Consequential Amendments Regulations 1999 (S.I. 1999/2566), regs. 1(2), 2(2), Sch. 2 Pt. II
F4Words in reg. 10A(2)(b)(ii) substituted (1.6.1999) by The Social Security Act 1998 (Commencement No. 7 and Consequential and Transitional Provisions) Order 1999 (S.I. 1999/1510), arts. 3(1), 16