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PART 10 E+W+SINCOME AND CAPITAL

CHAPTER 8E+W+S [F1Child maintenance and liable relative payments]

Textual Amendments

Treatment of [F2child maintenance or] liable relative paymentsE+W+S

120.  Subject to regulation 121(disregard of payments treated as not relevant income) and [F3paragraph 60 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.