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The Income and Corporation Taxes Act 1988 (c.1)
8.-(1) The Income and Corporation Taxes Act 1988 shall be amended as follows.
(2) In section 347B (qualifying maintenance payments)-
(a) in subsections (8) and (9)(a) and (c), for ``maintenance assessment'' there shall be substituted ``maintenance calculation'';
(b) in subsection (9)(b) and (c), for ``the assessment'' there shall be substituted ``the calculation''; and
(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''.
The Finance Act 1988 (c.39)
9. In the Finance Act 1988, in each of subsection (5A) of section 36 (annual payments) and subsection (8A) of section 38 (maintenance payments under existing obligations: 1989-90 onwards), for ``maintenance assessment made'' there shall be substituted ``maintenance calculation or maintenance assessment made respectively''.
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The Child Support Act 1991 (c.48)
11.-(1) The 1991 Act shall be amended as follows.
(2) For ``absent parent'' (or any variant of that expression), wherever it occurs, there shall be substituted ``non-resident parent'' (or the corresponding variant) preceded, where appropriate, by ``a'' instead of ``an''.
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(7) In section 14 (information required by Secretary of State), in subsection (1), after ``any application'' there shall be inserted ``made or treated as made''.
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(20) In section 54 (interpretation)-
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(d) for the definition of ``maintenance assessment'' there shall be substituted-
````maintenance calculation'' means a calculation of maintenance made under this Act and, except in prescribed circumstances, includes a default maintenance decision and an interim maintenance decision;'';
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The Social Security Act 1998 (c.14)
15.-(1) The Social Security Act 1998 shall be amended as follows.
(2) In Schedule 2 (decisions against which no appeal lies), for paragraph 8 and the heading preceding it there shall be substituted-
``Reduction in accordance with reduced benefit decision
8. A decision to reduce the amount of a person's benefit in accordance with a reduced benefit decision (within the meaning of section 46 of the Child Support Act).''.
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