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PART 10N.I.INCOME AND CAPITAL

CHAPTER 8N.I. [F1Child maintenance and liable relatives payments]

Treatment of [F2child maintenance or] liable relative paymentsN.I.

120.  Subject to regulation 121 and [F3paragraph 57 of Schedule 8 (sums to be disregarded in the calculation of income other than earnings)] , a payment—

(a)to the extent that it is not a payment of income, is to be treated as income;

(b)is to be taken into account in accordance with the following provisions of this Chapter.