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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Sums disregarded in the calculation of income: Provident benefits from trade unions

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 19, Table 6, Item 16.

Disregard any payment of a provident benefit by a trade union (for example, for incapacity personal injury or while out of work).