Section 681E — Income Tax (Earnings and Pensions) Act 2003: Special cases

Special cases 681E 1 The following amounts are to be disregarded for the purposes of this Chapter—

a amounts to which a person is entitled but in respect of which an election under section 13A of the Social Security Administration Act 1992 or section 11A of the Social Security Administration (Northern Ireland) Act 1992 (election for payment of child benefit not to be made if high income child benefit charge would be triggered) has effect;

b amounts to which a person is entitled by virtue of section 145A of SSCBA 1992 or section 141A of SSCB(NI)A 1992 (entitlement to child benefit after death of child or qualifying young person).

2 Subsection (3) applies if—

a a person (“T”) is entitled to an amount in respect of child benefit for a week in a tax year or is treated as so entitled by virtue of section 681D(2),

b two or more other persons are partners of T throughout the week, and c two or more of those persons would, apart from subsection (3), each be liable to a charge under section 681B(1) in relation to that amount.

3 Only one of those persons is liable, namely the person with the highest adjusted net income for the tax year.