# Income Tax (Earnings and Pensions) Act 2003, Section 670: Child maintenance bonus


No liability to income tax arises on a part of a jobseeker’s allowance which is attributable to a child maintenance bonus (within the meaning of section 10 of CSA 1995 or Article 4 of CS(NI)O 1995).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/670 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-670
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.