Section 681B | High income child benefit charge ^F1

(1)A person (“P”) is liable to a charge to income tax for a tax year if—

(a)P's adjusted net income for the year exceeds £60,000, and^F2

(b)one or both of conditions A and B are met.

(2)The charge is to be known as a “high income child benefit charge”.

(3)Condition A is that—

(a)P is entitled to an amount in respect of child benefit for a week in the tax year, and

(b)there is no other person who is a partner of P throughout the week and has an adjusted net income for the year which exceeds that of P.

(4)Condition B is that—

(a)a person (“Q”) other than P is entitled to an amount in respect of child benefit for a week in the tax year,

(b)Q is a partner of P throughout the week, and

(c)P has an adjusted net income for the year which exceeds that of Q.