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Finance Act 2001
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- UK Public General Acts
- 2001 c. 9
- SCHEDULE 11
- Paragraph 4
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Child living with more than one adult: other cases
4(1)Paragraph 6 (provisions applicable in case of child living with more than one adult) is amended as follows.
(2)After sub-paragraph (4) (apportionment of entitlement) insert—
“(4A)If the child is a qualifying baby the reference in sub-paragraph (4) above to the amount mentioned in section 257AA(2) is to the higher amount applicable by virtue of subsection (2A) of that section.”.
(3)After sub-paragraph (7) (claim by person with more than one allotted proportion) insert—
“(7A)Where sub-paragraph (7) above applies in relation to a person, and any child in respect of which a proportion has been, or could have been, allotted to that person is a qualifying baby, the reference in that sub-paragraph to the amount mentioned in section 257AA(2) is to the higher amount applicable by virtue of subsection (2A) of that section.”.
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