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Legislation
Income Tax (Earnings and Pensions) Act 2003

CHAPTER 8 High income child benefit charge

  • Section 681B High income child benefit charge
  • Section 681C The amount of the charge
  • Section 681D Extension of charge in cases where child not living with claimant
  • Section 681E Special cases
  • Section 681F Alteration of income limit etc by Treasury order
  • Section 681G Meaning of “partner”
  • Section 681H Other interpretation provisions
  1. Chapter 8 · High income child benefit charge
  2. Other interpretation provisions

Section 681H | Other interpretation provisions F1

From legislation.gov.uk

(1)This section applies for the purposes of this Chapter.

(2)“Adjusted net income” of a person for a tax year means the person's adjusted net income for that tax year as determined under section 58 of ITA 2007.

(3)“Week” means a period of 7 days beginning with a Monday; and a week is in a tax year if (and only if) the Monday with which it begins is in the tax year.

Notes

  1. F1

    Pt. 10 Ch. 8 inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 1

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