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HMRC internal manual

Tax Credits Technical Manual

Sums disregarded in the calculation of income: New Deal 50 Plus

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 1.

Any payment of an employment credit under section 2(2) of the Employment Act known as New Deal 50 plus or the corresponding section 1 of the Employment and Training Act (Northern Ireland) 1950.