[681D Extension of charge in cases where child not living with claimant]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[681D  Extension of charge in cases where child not living with claimant]

[(1)     This section applies where—

(a)     a person (“R”) is entitled to an amount in respect of child benefit for a child for a week in a tax year by virtue of section 143(1)(b) of SSCBA 1992 or section 139(1)(b) of SSCB(NI)A 1992 (persons contributing to the cost of providing for a child),

(b)     neither R, nor any person who is a partner of R throughout that week, is liable

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