Payments for 2004 E+W+S

6 Payment to be disregarded for tax and social security E+W+S

No account shall be taken of entitlement to a payment under section 2 or 3 in considering a person's—

(a) liability to tax,

(b) entitlement to benefit under an enactment relating to social security (irrespective of the name or nature of the benefit), or

(c) entitlement to a tax credit.

Modifications etc. (not altering text)

C1 S. 6 applied (28.11.2013) by The Age-Related Payments Regulations 2013 (S.I. 2013/2980), regs. 1(1), 5