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The Child Support (Maintenance Calculations and Special Cases) Regulations 2000

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Disabled Person’s Tax Credits

13.  Payments made by way of disabled person’s tax credit under section 129 of the Contributions and Benefits Act(1) to a non-resident parent shall be treated as the income of the non-resident parent at the rate payable at the effective date.

(1)

See section 1 of, and paragraphs 1 and 2(h) of Schedule 1 to, the Tax Credits Act 1999.

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