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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2014 - onwards
Version 2 of 2

7. Single person child carer credit

(1) The Principal Act is amended -

(a) in section 3, in the definition of "personal tax credit", by substituting "462B" for "462",

(b) in section 7(2) by substituting "section 462B" for "section 462",

(c) in section 15(2)(b) by substituting "section 462B" for "section 462",

(d) in section 188(2A)(b) by substituting "section 462B, but without regard to subsections (1)(b), (1)(c), (3) and (5)" for "section 462, but without regard to subsections (1)(b), (2) and (3)",

(e) in Part 2 of the Table to section 458 by substituting "Section 462B" for "Section 462",

(f) in section 461A by substituting "section 462B" for "section 462",

(g) in section 462 by inserting the following subsection after subsection (5):

"(6) This section shall cease to apply for the year of assessment 2014 and subsequent years of assessment.",

(h) by inserting the following section before section 463: