# Income Tax (Earnings and Pensions) Act 2003, Paragraph 231


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).”

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/231 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-231
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.