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Income Tax (Earnings and Pensions) Act 2003

Section 666: Child maintenance bonus

2645.This section sets out the first restriction to the charge on income support. It derives from section 617(2)(ad) of ICTA.

2646.It deals with the exemption from tax for a child maintenance bonus paid under the Child Support Act 1995. That Act provides that the bonus is to be treated as income support (or jobseeker’s allowance). So the exemption appears in this section. The corresponding exemption for a bonus treated as jobseeker’s allowance is in section 670 – see paragraph 2659.

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