Search Legislation

Income Tax (Earnings and Pensions) Act 2003

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 231

 Help about opening options

Alternative versions:

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Paragraph 231 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

This section has no associated Explanatory Notes

231U.K.For section 10(4) of the Child Support Act 1995 (child maintenance bonus) substitute—

(4)Subsection (3) is subject to section 677 of the Income Tax (Earnings and Pensions) Act 2003 (which provides for a back to work bonus not to be taxable).

Back to top

Options/Help