Section 681B — Income Tax (Earnings and Pensions) Act 2003: High income child benefit charge

High income child benefit charge 681B 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 one or both of conditions A and B are met.

2 The charge is to be known as a “high income child benefit charge”.

3 Condition A is that—

a P is entitled to an amount in respect of child benefit for a week in the tax year, and b there is no other person who is a partner of P throughout the week and has an adjusted net income for the year which exceeds that of P.

4 Condition B is that—

a a person (“Q”) other than P is entitled to an amount in respect of child benefit for a week in the tax year, b Q is a partner of P throughout the week, and c P has an adjusted net income for the year which exceeds that of Q.