PART 10INCOME AND CAPITAL

CHAPTER 8F1Child maintenance and liable relatives payments

Annotations:
Amendments (Textual)

Treatment of F2child maintenance or liable relative paymentsI1120

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.