Search Legislation

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.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources