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Income Tax (Earnings and Pensions) Act 2003

Section 645: Social security pensions: increases in respect of children

2557.This section applies to a social security benefit, taxed as pension income, if the benefit is increased because the recipient is responsible for a child. It derives from section 617(1)(b) of ICTA and ESC A24.

2558.Subsection (2) defines “social security pension”. Paragraph (a) derives from section 617(1)(b) of ICTA. Paragraph (b) derives from ESC A24.

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