Section 6 Payment to be disregarded for tax and social securityC1
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.
Annotations
Modifications
- C1
S. 6 applied (28.11.2013) by The Age-Related Payments Regulations 2013 (S.I. 2013/2980), regs. 1(1), 5