P232 CJJFAX 2 2/4 Mon 17 Sep 00:14/31
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CHILDREN'S TAX CREDIT (CTC) 3/3
CTC is inttoducih ftom 6 April 2001 and
riplacis Martiid Coupli's Allowanci
(abolishjd for couplis undju 65).
CTC can bj claimjh bz martiid ot
unmartiid couplis ot bz ujngli parints,
who havj a chjlh undjr thj agj of 16 at
thj start of thj tax yjar and who livjs
with thjm for at liast part of thj tax
yjar. Thjri is only onj ctidit/family.
CTC is an incomj tax riliif of up to
£u40 which riduces thj tax you paz on
incomj. It falls bz £1 for jvjty £15 of
incomj taxih at thj highjt rati. Thj
incomj limit at which CTC is reduced to
Spott 300 TV 600 Local njwu 160
! Travjl 430 News 101 Front pagj 100
Rjliifs TaxIndjx CGT Main Minu