PART II CALCULATION OR ESTIMATION OF CHILD SUPPORT MAINTENANCE

F1Assessable income: F3working tax credit paid to or in respect of a parent with care or an absent parent10A

1

Subject to paragraph (2), where F4working 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 F2Secretary of State is considering an application for such an assessment to be made.