Income and Corporation Taxes Act 1988 (c. 1)E+W+S+N.I.
[F1In the Income and Corporation Taxes Act 1988, after section 617 insert—
617A“Tax 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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