[681B High income child benefit charge]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Chapter 8
High Income Child Benefit Charge]

[681B  High income child benefit charge]

[(1)     A person (“P”) is liable to a charge to income tax for a tax year if—

(a)     P's adjusted net income for the year exceeds [£60,000], and

(b)

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