# Income Tax (Earnings and Pensions) Act 2003, Paragraph 232


For Article 4(4) of the Child Support (Northern Ireland) Order 1995 (child maintenance bonus) substitute—
“(4) Paragraph (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/232 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-232
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.