Income and Corporation Taxes Act 1988 (c. 1)U.K.
1In section 617(2) of the Income and Corporation Taxes Act 1988 (social security and other benefits which are not treated as income for purposes of the Income Tax Acts), insert after paragraph (ac)—
“(ad)payments of a child maintenance bonus;
(ae)compensation payments made under regulations under section 24 of the Child Support Act 1995 or under any corresponding enactment having effect with respect to Northern Ireland;”.
Commencement Information
I1Sch. 3 para. 1 wholly in force at 14.10.1996; Sch. 3 para. 1 not in force at Royal Assent see s. 30(4); Sch. 3 para. 1 in force at 1.10.1995 for certain purposes by S.I. 1995/2302, art. 2(2), Sch. Pt. II; Sch. 3 para. 1 wholly in force at 14.10.1996 by S.I. 1996/2630, art. 2(1), Sch. Pt. I