SCHEDULE 11Children’s tax credit: baby rate: supplementary

Change of circumstances

6(1)Paragraph 8 (change of circumstances) is amended as follows.

(2)In sub-paragraph (4) (periods before and after change to be treated as years of assessment for certain purposes), after “section 257AA” insert “(except subsection (4A))”.

(3)After sub-paragraph (5) (apportionment of amounts) insert—

(5A)If the child is a qualifying baby the references in sub-paragraph (5) above to the amount specified in section 257AA(2) are to the higher amount applicable by virtue of subsection (2A) of that section..