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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Jobseeker’s allowance and relevant welfare supplementary payments

  • Section 670 Child maintenance bonus
  • Section 671 Amounts in excess of taxable maximum
  • Section 672 Taxable maximum: general
  • Section 673 Taxable maximum: income-based jobseeker’s allowance
  • Section 674 Taxable maximum: contribution-based jobseeker’s allowance
  • Section 675 Interpretation
  1. Jobseeker’s allowance and relevant welfare supplementary payments
  2. Child maintenance bonus

Section 670 | Child maintenance bonus

From legislation.gov.uk

No liability to income tax arises on a part of a jobseeker’s allowance 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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