PART 10E+W+SINCOME AND CAPITAL

CHAPTER 8E+W+S F1... liable relative payments

Textual Amendments

F1Words 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 paymentsE+W+S

120.  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.

Textual Amendments

F2Words in reg. 120 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(4)

F3Words in reg. 120 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(12)