13. Payments made by way of disabled person’s tax credit under section 129 of the Contributions and Benefits Act M1 to a non-resident parent shall be treated as the income of the non-resident parent at the rate payable at the effective date.
Commencement Information
I1Sch. 1 para. 13 coming into force in accordance with {reg. 1(4)(5)}
Marginal Citations
M1See section 1 of, and paragraphs 1 and 2(h) of Schedule 1 to, the Tax Credits Act 1999.