Part 10Social security income
C1Chapter 4Taxable UK social security benefits: exemptions
Annotations:
Modifications etc. (not altering text)
Increases in respect of children
676Increases in respect of children
No liability to income tax arises on a part of a taxable benefit listed in Table A which is attributable to an increase in respect of a child.
Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)