Tax Credits Act 2002 (c. 21)

SCHEDULES

SCHEDULE 3 Tax credits: consequential amendments

Income and Corporation Taxes Act 1988 (c. 1)

14 In the Income and Corporation Taxes Act 1988, after section 617 insert—

“Tax credits under Part 1 of Tax Credits Act 2002

617A Payments of a tax credit, within the meaning of the Tax Credits Act 2002, shall not be treated as income for any purpose of the Income Tax Acts.”