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Paragraph 231

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

For section 10(4) of the Child Support Act 1995 (child maintenance bonus) substitute—

“(4)

Subsection (3) is subject to section 677 of the Income Tax (Earnings and Pensions) Act 2003 (which provides for a back to work bonus not to be taxable).”