13. Payments made by way of disabled person’s tax credit under section 128 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.
Section 128 was amended by Article 12 of, and paragraph 32 of Schedule 1 to, the Social Security (Incapacity for Work) (Northern Ireland) Order 1994, paragraph 17 of Schedule 2 to the Jobseekers (Northern Ireland) Order 1995 and section 14 of, and Schedule 1 to, the Tax Credits Act 1999