HC Deb 29 March 2000 vol 347 c424

A8.—(1) The Income and Corporation Taxes Act 1988 shall be amended as follows.

(2) In section 347B (qualifying maintenance payments)—

  1. (a) in subsections (8) and (9)(a) and (c), for "maintenance assessment" there shall be substituted "maintenance calculation";
  2. (b) in subsection (9)(b) and (c), for "the assessment" there shall be substituted "the calculation"; and
  3. (c) for subsection (11) there shall be substituted—

"(11) In this section "maintenance calculation" means a maintenance calculation made under the Child Support Act 1991 or a maintenance assessment made under the Child Support (Northern Ireland) Order 1991."

(3) In section 617 (social security benefits and contributions), in subsection (2)(ae), for "section 24 of the Child Support Act 1995 or under any corresponding enactment" there shall be substituted "any enactment corresponding to section 24 of the Child Support Act 1995".