Income Tax (Earnings and Pensions) Act 2003 section 681H

Other interpretation provisions

Section 681H defines key terms used throughout the High Income Child Benefit Charge chapter, specifically "adjusted net income" and "week".

• Adjusted net income has the same meaning as in section 58 of the Income Tax Act 2007, which is the measure also used to determine entitlement to the personal allowance
• A week is defined as a seven-day period beginning on a Monday
• A week belongs to a particular tax year only if the Monday on which it starts falls within that tax year
• These definitions apply for all purposes of the High Income Child Benefit Charge provisions