This part of the law used to talk about what happens when you owe money and get a ‘new start grant’. A new start grant is a special kind of help that might let you off some of your debts. The law used to explain how this would affect your taxes. However, this part of the law doesn’t exist anymore. It was removed on 24 February 2016, so you don’t need to worry about it now. If you want to know more about how new start grants affect taxes today, you might need to look at other, newer parts of the tax law.