Tax Credits Act 2002

Prospective

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

This sectionnoteType=Explanatory Notes has no associated

14In 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.