PART 10INCOME AND CAPITAL

CHAPTER 8F1... liable relative payments

Annotations:
Amendments (Textual)
F1

Words in Pt. 10 Ch. 8 heading omitted (for specified purposes and with effect in accordance with reg. 1(6) of the amending S.I.) by virtue of The Social Security (Miscellaneous Amendments) (No. 4) Regulations 2009 (S.I. 2009/2655), regs. 1(6)(c), 11(5)

Treatment of F2... liable relative payments120

Subject to regulation 121(disregard of payments treated as not relevant income) F3... 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.