5. High income child benefit charge (increase in thresholds)

That provision may be made—

(a) amending sections 681B(l)(a) and 681C(2)(b) of the Income Tax (Earnings and Pensions) Act 2003 by substituting “£60,000*’ for “£50,000”, and

(b) amending section 681C(2)(b) of that Act by substituting “£200” for “£100”.