Tax Credits Act 2002

Income and Corporation Taxes Act 1988 (c. 1)E+W+S+N.I.

This section has no associated Explanatory Notes


[F1In the Income and Corporation Taxes Act 1988, after section 617 insert—

617ATax credits under Part 1 of Tax Credits Act 2002

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.]

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Amendments (Textual)

F1Sch. 3 para. 14 repealed (with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 724(1), Sch. 8 Pt. 1 (with Sch. 7)