Section 8 Payments to be disregarded for the purposes of tax and social securityI1

United Kingdom

No account is to be taken of an additional payment in considering a person’s—

(a)

liability to tax,

(b)

entitlement to benefit under an enactment relating to social security (irrespective of the name or nature of the benefit), or

(c)

entitlement to a tax credit.

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