Paragraph 69
United Kingdom
Where a payment has been made to the claimant or his partner by, or on behalf of, a government of a country outside the United Kingdom, either from its own resources or with contributions from any other organisation, by way of compensation for a victim of National Socialism, the amount of that payment.
In sub-paragraph (1) the reference to a victim of National Socialism is a reference to a person who was required to work as a slave or forced labourer for National Socialists or their sympathisers during the Second World War, or suffered property loss, or suffered injury, or is the parent of a child who died, at the hands of National Socialists or their sympathisers during the Second World War.
Annotations
Textual amendments
- F1
Sch. 3 para. 69 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by Tax Credits (Miscellaneous Amendments No. 9) Regulations 2001 (S.I. 2001/3454), regs. 1(1), 5