Tax credits and other credits - Tax credits for natural persons
LC 3: Child’s income
You could also call this:
“This provision about taxing a child's income was removed in 2012”
This part of the law used to talk about a child’s income. However, it was removed from the law on 29 May 2012. This means that since the 2012-13 tax year, this section no longer applies. If you want to know about how a child’s income is treated for tax purposes now, you’ll need to look at other parts of the tax law.
LC 4: Tax credits for transitional circumstances, or
“Removal of tax credits for certain situations”
Part L
Tax credits and other credits
Tax credits for natural persons
LC 3Child’s income (Repealed)
Notes
Section LC 3: repealed, on (applying for the 2012–13 and later tax years), by section 6(1)(b) of the Taxation (Budget Measures) Act 2012 (2012 No 38).
