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TCTM04902B | Sums partly disregarded in the calculation of income

From HM Revenue & Customs · Tax Credits Technical Manual

Career Development Loans

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 8, Item 2.

Any payment of a career development loan paid under section 2 of the Employment Act.

Note: This does not include payments for living expenses.