SCHEDULES
SCHEDULE 11Children’s tax credit: baby rate: supplementary
4Child living with more than one adult: other cases
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.