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child benefit cuts, which tax year?

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Hi, My partner earnt 59000 last tax year 2011/2012 but this year due to reduced workload He estimates between 49000 and 51000 for 2012/2013. Regarding child benefit cuts will CB be reduced/taxed based on last yrs income or income ending this tax year? Iv tried googling this but nothing seems clear...thanks in advance

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