Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
, see all updates

Sums disregarded in the calculation of income: Assisted prison visits

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg 19, Table 6, Item 13.

Any payment made by the Secretary of State or the Scottish Ministers under a scheme established to assist relatives and other persons to visit persons in custody.