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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Income support and relevant welfare supplementary payments

  • Section 665 Exempt unless payable to a person involved in a trade dispute
  • Section 666 Child maintenance bonus
  • Section 667 Amounts in excess of taxable maximum
  • Section 668 Taxable maximum
  • Section 669 Interpretation
  1. Income support and relevant welfare supplementary payments
  2. Child maintenance bonus

Section 666 | Child maintenance bonus

From legislation.gov.uk

No liability to income tax arises on a part of income support which is attributable to a child maintenance bonus (within the meaning of section 10 of CSA 1995 or Article 4 of CS(NI)O 1995).

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