Section 676 Increases in respect of children
No liability to income tax arises on a part of a taxable benefit listed in Table A which is attributable to an increase in respect of a child.
Notes on Part 10
Textual amendments
- F1
Word in Pt. 10 heading inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 1(2), 5
Notes on Chapter 4
Modifications
- C1
Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)