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HMRC internal manual

Tax Credits Technical Manual

Sums disregarded in the calculation of income: Foster Care Payments

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 9.

Disregard any payment by way of qualifying care receipts to the extent that those receipts qualify for tax relief under Chapter 2 of Part 7 of ITTOIA.