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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Increases in respect of children

  • Section 676 Increases in respect of children
  1. Increases in respect of children
  2. Increases in respect of children

Section 676 | Increases in respect of children

From legislation.gov.uk

No liability to income tax arises on a part of a taxable benefit listed in Table A which is attributable to an increase in respect of a child.

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