# The Taxation of Benefits under Pilot Schemes (Earnings Top-up) Order 1996, Article 3: Exemption of Earnings Top-up from income tax


The Income Tax Acts shall have effect in relation to any amount of Earnings Top-up as if it were wholly exempt from income tax and, accordingly, to be disregarded in computing the amount of any receipts brought into account for income tax purposes.

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Source: https://www.legislation.gov.uk/uksi/1996/2396/article/3 (the official version)
Page: https://openlegislation.uk/taxation-of-benefits-under-pilot-schemes-earnings-top-up-order-1996/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.