Section 8

THE HIGH INCOME CHILD BENEFIT CHARGE

1  [Inserts ITEPA 2003, Pt. 10, Ch. 8.]

CONSEQUENTIAL AMENDMENTS

2  [Amends TMA 1970, s. 7(3).]

3  [Not relevant to income tax, corporation tax or capital gains tax.]

4  [Not relevant to income tax, corporation tax or capital gains tax.]

5(1)  ITEPA 2003 is amended as follows.

5(2)  In section 1 (overview of contents of Act)–

(a)[amends ITEPA 2003, s. 1(1)(c),]

(b)[inserts ITEPA 2003, s. 1(1)(aa).]

5(3)  [Amends ITEPA 2003, s. 655(1).]

5(4)  [Amends ITEPA 2003, s. 684(2).]

5(5)  [Amends ITEPA 2003, s. 685(2)(b).]

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.